The DeepCool AK400 and the Thermalright Assassin X 120 Refined SE result in an objective tie across the evaluated specifications. While both coolers offer comparable performance in most categories, the DeepCool AK400 holds a significant lead in thermal management capacity, boasting a TDP rating that is 47% better than its competitor. Conversely, the Thermalright Assassin X 120 Refined SE provides a distinct financial advantage, featuring an MSRP that is 40% better than the alternative.

Users prioritizing thermal headroom for higher-wattage processors should select the DeepCool AK400 to leverage its superior TDP rating. Those focused on budget-conscious system building should choose the Thermalright Assassin X 120 Refined SE to take advantage of its lower MSRP. Because both units perform equally in the remaining metrics, the final decision rests entirely on whether the user values maximum cooling capacity or lower initial acquisition costs for their specific build requirements.