The Intel Core Ultra 5 250K Plus is the objective winner of this comparison, securing victory in ten out of sixteen measured categories. While the Intel Core i5-12400F maintains a notable lead in power efficiency, the most impactful advantage belongs to the newer processor. The Intel Core Ultra 5 250K Plus provides a 300% improvement in L2 cache capacity, which serves as its primary technical superiority over the older model.

Users prioritizing energy efficiency should select the Intel Core i5-12400F, as it offers a 48% advantage in TDP. Conversely, those who require the significant performance benefits provided by the vastly larger L2 cache should choose the Intel Core Ultra 5 250K Plus. This choice depends entirely on whether your specific computing needs favor lower power consumption or the architectural benefits of a substantially increased cache size.