The Thermalright Peerless Assassin 120 SE is the objective winner of this comparison, securing two out of three spec victories. While the be quiet! Light Loop 360mm holds a notable advantage in thermal design power capacity, outperforming the alternative by 25 percent, the Thermalright Peerless Assassin 120 SE remains the superior choice in terms of overall value. Its most impactful advantage is a 77 percent better MSRP, making it the more cost-effective option for your build.

Choose the be quiet! Light Loop 360mm if your primary requirement is the higher TDP rating, as it provides greater thermal headroom for demanding hardware configurations. Conversely, select the Thermalright Peerless Assassin 120 SE if you prioritize budget efficiency. By opting for the latter, you benefit from the significant MSRP advantage while still securing a component that leads in the majority of the evaluated specifications.