The Intel Core Ultra 5 235 is the objective winner of this comparison, securing victory in eleven of the sixteen evaluated categories. Its most significant technical advantage over the Intel Core i5-12400F is its L2 cache capacity, which is 247% larger. While the Intel Core i5-12400F maintains a lead in two specific areas, the Intel Core Ultra 5 235 demonstrates superior hardware specifications across the majority of the measured fields.

Budget-conscious users prioritizing a lower MSRP should select the Intel Core i5-12400F, as it holds a 31% advantage in that category. Conversely, users who require the performance benefits associated with a substantially larger L2 cache should choose the Intel Core Ultra 5 235. By focusing on these primary differences, buyers can align their choice with either the cost-efficiency of the former or the technical capacity of the latter.