The Thermalright Frozen Prism 360 is the objective winner of this comparison, securing two out of three spec victories. While the Noctua NH-U12A maintains a notable advantage in acoustics, offering a 16% improvement in noise level, the Thermalright Frozen Prism 360 provides the most impactful benefit overall. Its primary strength lies in its MSRP, which is 43% better than that of the Noctua NH-U12A, making it the more cost-effective choice based on the provided specifications.

Users prioritizing budget efficiency should select the Thermalright Frozen Prism 360, as its significant MSRP advantage offers the best value among the two options. Conversely, those who prioritize a quieter computing environment should choose the Noctua NH-U12A. By opting for the Noctua NH-U12A, users gain the benefit of its superior noise level performance, whereas the Thermalright Frozen Prism 360 remains the optimal selection for those focused on the financial benefits of its lower cost.