The Intel Core Ultra 5 235 wins in 8 out of 16 comparable specs, with 3 ties. Its biggest advantage is NPU Performance (100% better).
Core i7-13700K wins in 5 specs (Threads: 71% better).
Recommendation
Choose Core Ultra 5 235 if you want the best overall performance — especially npu performance.
Choose Core i7-13700K if threads matters more to you.
