The Intel Core Ultra 7 265F is the objective winner of this comparison, securing victory in eleven out of sixteen measured specifications. Its most significant technical advantage is the L2 cache, which is 380% larger than that of the competing processor. While the Intel Core i5-12400 maintains a lead in three categories, the substantial cache capacity of the Ultra 7 265F represents the most impactful performance-related difference between these two hardware options.

Users prioritizing maximum technical specifications and the benefits of a significantly larger L2 cache should select the Intel Core Ultra 7 265F for their build. Conversely, the Intel Core i5-12400 is the appropriate choice for buyers who prioritize the MSRP, as it offers a 48% advantage in that specific metric. Your final decision should depend on whether you value the cache-heavy performance of the newer model or the cost-efficiency of the i5-12400.