The Intel Core Ultra 7 265 is the objective winner of this comparison, securing victory in eleven out of sixteen measured specifications. Its most significant technical advantage is a 380% larger L2 cache compared to the Intel Core i5-12400F. This substantial increase in cache capacity provides the Ultra 7 265 with a clear lead in architectural efficiency and data handling capabilities, establishing it as the superior component across the majority of the evaluated technical metrics.

Users prioritizing budget efficiency should select the Intel Core i5-12400F, as it offers a 55% advantage in MSRP. Conversely, those who require the advanced performance potential provided by the significantly larger L2 cache should choose the Intel Core Ultra 7 265. By weighing the cost savings of the former against the technical superiority of the latter, buyers can align their purchase with either their financial constraints or their specific requirements for cache-heavy processing tasks.