I've encountered another which had the PA120 1 °C cooler than FC140. This isn't surprising Quite a few tests aren't noise normalized, don't do the remounts needed and don't control test methodology closely enough to obtain 1 °C accuracy, and don't push enough wattage to lift noise-normalized differences above measurement error. I've commented in other threads I'd like to get a PA120 to evaluate but it's proved hard to justify. I'm careful about getting stable load, checking ambient temperature, and so on and I can't measure a difference between the NH-U12A, which isn't even dual tower, and FS120 with 5950Xes under them at 130 W. There should be a difference but it's below the acoustic noise floor I can get (even when controlling fans by putting TL-C12s on the NH-U12A) and, since I'm not in a position to void the processors' warranties by overclocking, differences in ΔT are also below what I can reliably discriminate.
While PA120-FS140 comparative data is lacking, there's a long history of 140 air separating from 120 air starting around 200 W. The 13700K's turbo is 253 W turbo so, assuming you make use the processor capabilities you've paid for, I'd expect the FS120 to be worth the 10 CAD. I'm not remembering
@Owterspace mentioning specific measurements of PA120-FC140 differences but their comments on the two may help triangulate this.
Umm...
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