The Noctua NH-U12S Redux is the objective winner of this comparison, securing two out of three spec victories. While the Cooler Master MasterLiquid 360 Atmos holds a significant edge in thermal management, the Noctua NH-U12S Redux provides the most impactful advantage with an MSRP that is 64% better. This makes the air cooler the more efficient choice regarding initial investment, despite the liquid cooler offering a 76% higher TDP rating for handling more demanding thermal loads.

Users prioritizing budget efficiency should select the Noctua NH-U12S Redux, as its lower cost is its primary strength. Conversely, those building high-performance systems that require superior heat dissipation should opt for the Cooler Master MasterLiquid 360 Atmos. By choosing the latter, users gain the substantial benefit of a 76% higher TDP rating, which is essential for managing the thermal output of more powerful processors that exceed the capacity of the air-cooled alternative.