The Noctua NH-L12S wins in 2 out of 3 comparable specs. Its biggest advantage is MSRP (67% better).
Mystique 360 wins in 1 spec (TDP Rating: 237% better).
Recommendation
Choose NH-L12S if you want the best overall performance — especially msrp.
Choose Mystique 360 if tdp rating matters more to you.