Intel Core i5 12400 Advantages
Integrated graphics card
Higher base frequency (2.5GHz vs 2.2GHz)
Intel Core Ultra 5 235T Advantages
Released 3 years late
Higher specification of memory (6400 vs 4800)
Newer PCIe version (5 vs 5.0)
Larger L3 cache size (24MB vs 18MB)
More modern manufacturing process (3nm vs 10nm)