The Intel Core Ultra 5 235F is the objective winner of this comparison, securing victory in eleven of the sixteen evaluated specifications. Its most significant technical advantage over the Intel Core i5-12400F is its L2 cache, which is 167% larger. While the Intel Core i5-12400F maintains a 9% lead in MSRP, the Intel Core Ultra 5 235F dominates the majority of the technical categories, establishing itself as the superior option based on the provided specifications.

Users prioritizing raw technical specifications and the substantial L2 cache capacity should select the Intel Core Ultra 5 235F for their build. Conversely, the Intel Core i5-12400F is the appropriate choice for budget-conscious buyers who prefer the 9% advantage in MSRP. Choosing between these two processors depends entirely on whether you value the significant cache performance increase offered by the newer model or the cost efficiency provided by the older unit.