The Thermalright Phantom Spirit 120SE is the objective winner of this comparison, securing victories in two out of three evaluated specifications. While the Thermalright Frozen Prism 360 holds a notable advantage in thermal management, offering a 22% higher TDP rating, the Thermalright Phantom Spirit 120SE provides the most significant overall value. Its primary strength lies in its MSRP, which is 30% better than that of the alternative, making it the more efficient choice for budget-conscious builders.

Users prioritizing maximum thermal headroom for high-wattage components should select the Thermalright Frozen Prism 360 to utilize its superior TDP capacity. Conversely, those seeking the most cost-effective cooling solution should choose the Thermalright Phantom Spirit 120SE. By opting for the latter, buyers benefit from a more favorable MSRP while still securing a product that outperformed its competitor across the majority of the measured technical specifications.