The Thermalright Peerless Assassin 120 SE is the objective winner of this comparison, securing two out of three spec victories. While the Thermalright Frozen Prism 360 holds a notable advantage in thermal management, the Thermalright Peerless Assassin 120 SE provides the most impactful benefit by offering a 39% better MSRP. This significant cost efficiency makes it the superior choice for users prioritizing value without sacrificing the majority of the measured performance categories.

Users should select the Thermalright Frozen Prism 360 if their primary requirement is the 17% higher TDP rating, which is ideal for cooling high-heat output systems. Conversely, the Thermalright Peerless Assassin 120 SE is the better option for budget-conscious builders who want to maximize their hardware investment. By choosing the latter, you benefit from the most favorable pricing while still securing a cooler that outperformed its competitor across the majority of the evaluated specifications.