The Intel Core Ultra 7 265 is the objective winner of this comparison, securing victory in eleven out of sixteen measured specifications. Its most impactful advantage over the Intel Core i5-12400 is its L2 cache capacity, which is 380% larger. While the Intel Core i5-12400 maintains a lead in three categories, the Intel Core Ultra 7 265 demonstrates superior technical specifications across the majority of the evaluated fields.

Users prioritizing maximum cache capacity and overall technical specifications should choose the Intel Core Ultra 7 265 for their build. Conversely, the Intel Core i5-12400 is the better option for budget-conscious buyers, as it holds a 51% advantage in MSRP. Select the former for high-end technical performance or the latter if minimizing initial acquisition costs is the primary requirement for your system configuration.