The Thermalright Phantom Spirit 120SE is the objective winner of this comparison, securing victories in two out of three evaluated specifications. While the Phanteks Glacier One 360 D30 holds a notable advantage in thermal management with a 39% higher TDP rating, the Thermalright Phantom Spirit 120SE provides the most impactful benefit by offering a 76% better MSRP. This significant cost efficiency makes the latter the superior choice for those prioritizing value in their cooling solution.

Users focused on budget-conscious builds should select the Thermalright Phantom Spirit 120SE to take advantage of its superior pricing. Conversely, the Phanteks Glacier One 360 D30 is the appropriate choice for enthusiasts who require the higher TDP rating to manage more demanding thermal loads. By choosing based on these specific advantages, you can align your cooling hardware with either your financial constraints or your system's heat dissipation requirements.