The Intel Core Ultra 5 235 wins in 11 out of 16 comparable specs, with 3 ties. Its biggest advantage is L2 Cache (247% better).
Core i5-12400 wins in 2 specs (MSRP: 25% better).
Recommendation
Choose Core Ultra 5 235 if you want the best overall performance — especially l2 cache.
Choose Core i5-12400 if msrp matters more to you.
