The Intel Core Ultra 7 270K Plus is the objective winner of this comparison, securing victories in eleven out of sixteen measured categories. Its most significant technical advantage is its L2 Cache, which is 433% larger than that of the alternative. While the Intel Core i5-12400F holds a 53% lead in Max Turbo Power efficiency, the superior cache capacity of the Ultra 7 270K Plus provides a decisive edge across the majority of the evaluated specifications.

Users prioritizing raw technical capacity and the benefits of a significantly larger L2 Cache should select the Intel Core Ultra 7 270K Plus for their build. Conversely, the Intel Core i5-12400F is the appropriate choice for those who specifically require the advantage of a 53% higher Max Turbo Power rating. Your final decision should depend on whether your workload relies more heavily on cache-heavy processing or the specific power profile offered by the i5-12400F.