The Thermalright Peerless Assassin 120 is the objective winner of this comparison, securing two out of three spec victories. While the Thermalright Frozen Prism 360 holds a notable advantage in thermal management, the Peerless Assassin 120 is the superior choice regarding overall value. Its most impactful advantage is a 37% better MSRP, which significantly outweighs the 27% higher TDP rating offered by the Frozen Prism 360 in this head-to-head evaluation.

Users prioritizing budget efficiency should select the Thermalright Peerless Assassin 120, as it provides the best financial value based on the provided specifications. Conversely, those who require the highest possible thermal capacity for their system should opt for the Thermalright Frozen Prism 360. By choosing the latter, users gain a 27% improvement in TDP rating, making it the appropriate selection for builds where cooling performance is the primary requirement over cost savings.