I had some time for some rudimentary testing. Here are some findings.
Load was applied by running P95 small FFTs torture test (restarted at each stage of testing to prevent P95 from switching to a different problem set) and Kombuster (1680x1050 Windowed, 4x MSAA, DX11, Post Fx, Torus). Temps were allowed to "settle", then the average of temps over the next 1-2 minutes were taken.
It should be noted that the SP120s were set as pull only but the Yates were setup as push-pull. I'm not sure how much that affected things, but I do have enough fans to try push-pull with the Corsairs and see what happens at some point in the future.
At full speed, the SP120s spin faster than the Yate Loon Mediums. (2175 vs 1450) This applies to most of the middle settings as well. At minimum for testing, they spun about the same speed.
The voltage control range for the SP120s is narrower (3.7-12V, 600-2175rpm) than the Yates (2.2-12, 200-1452rpm). Startup voltage is similar at around 3.8 Volts.
That's fine though, because the air that the SP120s move at low speeds seems to be less compared to the Yates. dT at 3.7V (couldn't spin them slower) was 12.7 for the SP120s (600rpm), dT at 3.6V for the Yates was 9.6 (600rpm).
At 9.6 volts, the fans were near equals. dT 7.1 for the Yates (1261rpm). dT 7.0 for the SP120s (1774rpm).
At full speed, the Yates hit dT 6.5 at 1450rpm, the SP120s hit 5.6 at 2175rpm.
Noisewise, the SP120s are a bit louder at full speed, but they also spin a good bit faster. The SP120s are quieter at equal fan speeds, but when set to similar cooling abilities/airflow, both seemed to make about the same amount of noise.
I tried to get some dB readings using a Nexus7 tablet but the results weren't reliable/repeatable/sensible. Thus, most of the noise impressions are subjective and not quantifiable at all.