The Noctua NH-L9i-17xx wins in 2 out of 3 comparable specs. Its biggest advantage is MSRP (68% better).
MasterLiquid 360 Atmos wins in 1 spec (TDP Rating: 362% better).
Recommendation
Choose NH-L9i-17xx if you want the best overall performance — especially msrp.
Choose MasterLiquid 360 Atmos if tdp rating matters more to you.