The Thermalright Peerless Assassin 120 SE wins in 2 out of 3 comparable specs. Its biggest advantage is MSRP (87% better).
iCUE H150i Elite LCD XT wins in 1 spec (TDP Rating: 46% better).
Recommendation
Choose Peerless Assassin 120 SE if you want the best overall performance — especially msrp.
Choose iCUE H150i Elite LCD XT if tdp rating matters more to you.
