The Intel Core Ultra 7 265K is the objective winner of this comparison, securing victory in eleven out of sixteen measured specifications. While the Intel Core i5-12400 maintains a notable lead in power efficiency with a 53% advantage in Max Turbo Power, the Ultra 7 265K dominates in architectural capacity. Its most significant technical superiority is found in the L2 Cache, where it provides a 380% advantage over the i5-12400, signaling a substantial increase in onboard data handling capabilities.

Users prioritizing raw processing capacity and advanced memory architecture should select the Intel Core Ultra 7 265K to leverage its superior L2 Cache. Conversely, the Intel Core i5-12400 remains the logical choice for builders who require a system optimized for lower Max Turbo Power consumption. By choosing based on these specific technical trade-offs, you can align your hardware selection with either high-capacity performance requirements or power-efficient operational needs.