If we're going to talk about CFM vs dBA, can we also get spectrum analysis graphs at 3-5 RPM points (low-medium-max RPMs)? I ask because I did my own 120mm fan showdown in my case by buying 2-3 each of few different models on Amazon with no quibble return policies and skipped Be Quiet brand because their noise "reducing" ribbed design was thoroughly investigated by a sound technician to produce a ton of annoying 5 kHz harmonics. Frequency peaks and distribution matter. Could also have audio clips properly normalized, well anti-normalized, to be at the same recording gain., but reader playback equipment EQ could make that objectively unfair.
In my own case and CPU tower cooler showdown, I tested a couple Noctua "Industrial" models, and at all medium (similar 1600-1700 RPMs to the same blade model running normal) to higher RPMs (2400-3000) they produced too much noise in the higher octaves. My choice for fan on my Mugen 5 rev B ended up being the Nidec Gentle Typhoon* (closest to the Noctua A12 here). It kept cooler CPU temps at every perceptual volume level compared to Scythe's own Kaze Flex and beat the pants off the Noctua based on how harsh the Noctua sounded at similar temps + loads (Scythe also sold the Nidec Gentle Typhoon under their name for a time).
The materials science faffing over "liquid crystal polymer" is a bit overdone in the market. It's a newer nylon variant, and PA-6 GF10-30 or GB10-30 (nylon with glass fiber / ball at 10-30%) would be just as or more dimensionally stable, at the cost of wearing out injection molds faster (and GF would have visible shiny fiber strands on curves, hence Glock handguns are approximately PA-6 GB~20). The Nidec I have feels like ABS blades and nylon frame and has reasonably tight tolerances. Noctua is too much marketing, and stiffer plastics to get tight tolerances have more to do with installer error frequency deforming the frame with bad screw torque / alignment, thus a stiffer frame and blades are safer.
*If you get Nidec Gentle Typhoons and similar on Amazon, order more than you need from no-quibble return sellers. The primary reseller on Amazon gets them in bulk and repackages them in bubble mailers, no boxes. Of 2 ordered, 1 was damaged in shipping -- it would spin but strike the housing because the shaft was visibly bent. Not a manufacturing defect, was definitely the packaging + shipping through Amazon's supply chain of horrors.