The Noctua NH-U12S Redux wins in 2 out of 3 comparable specs. Its biggest advantage is MSRP (74% better).
iCUE LINK TITAN 360 RX RGB wins in 1 spec (TDP Rating: 106% better).
Recommendation
Choose NH-U12S Redux if you want the best overall performance — especially msrp.
Choose iCUE LINK TITAN 360 RX RGB if tdp rating matters more to you.