The Cooler Master MasterLiquid 360 Atmos wins in 2 out of 4 comparable specs, with 1 tie. Its biggest advantage is Noise Level (9% better).
MAG CORELIQUID E360 wins in 1 spec (MSRP: 7% better).
Recommendation
Choose MasterLiquid 360 Atmos if you want the best overall performance — especially noise level.
Choose MAG CORELIQUID E360 if msrp matters more to you.