The Intel Core i9-14900KS is the objective winner of this comparison, securing a lead in nine of the sixteen evaluated specifications. Its most significant technical advantage over the Intel Core i5-12400 is its L2 cache capacity, which is 327% larger. While the i5-12400 holds its own in four categories and leads in three, the i9-14900KS dominates the majority of the measured metrics, establishing itself as the superior component based on the provided technical data.

Users prioritizing maximum cache capacity and overall hardware specifications should select the Intel Core i9-14900KS for their build. Conversely, the Intel Core i5-12400 is the logical choice for buyers focused on the MSRP, where it maintains a 73% advantage over the alternative. Choosing between these two processors depends entirely on whether your primary goal is to maximize the technical capabilities of your system or to secure the most favorable MSRP.