The EK-AIO 240 D-RGB is the real winner when you compare it to the 360 mm variant, which I still consider to be an exceptional cooler. It performs roughly similar on mainstream parts. Of course, the 360 mm version will have more headroom on HEDT systems. However, on Intel 115x or AMD AM4 systems, the 240 mm offering is likely going to be the best value of EK's three AIO coolers. Put another way, the EK-AIO 240 D-RGB at $120 is on par with the $160 EK-AIO 360 D-RGB on mainstream sockets. The only time I can see the 360 mm version being a better option is if you have an Intel i9-10980XE or something similar that needs all the cooling it can get. Otherwise, the 240 mm option is a far better value.
Now, much like the other EK-AIO, the fans here are the same and thus very loud at maximum RPM. However, if you drop the fan RPM down to 1700 or so, the noise level drops into the 45-46 dBA range, at which point it is far more tolerable, and you end up with temperatures only increasing by 1°C in the torture test. If EK limited the fans to 1800 RPM out of the box, the cooler would be far more balanced without it really impacting performance. As for pump noise, it is somewhat audible at 100% as well, but not to where it is truly noticeable in comparison to the fans even when they are limited to the 1700 RPM as noted above, meaning the SPC-based pump is fairly well balanced—only the fans need to be tweaked a bit.
Build quality is exceptional all around, from the fit and finish to the radiators and fans, I found no problems, and unlike some other AIOs on the market, the EK-AIO 240 D-RGB, much like its larger sibling, has a bit more heft to it, which gives it a more premium feel. In terms of installation, it is quick and painless. Also, with the pump rotated, clearance for both the graphics card and memory is perfect. I just wish the EK logo could be rotated or installed by the end user for it to always face the right way once the cooler is installed. The five-year warranty is a nice touch as well, and definitely leaves some competitors in the dust.
When it comes to RGB lighting, which is a bit of a divisive feature with some loving it and others hating it, I will say this: The EK cooler looks good with the lighting on or off. Much like its larger sibling, the EK-AIO 240 D-RGB has no manual RGB control unless you opt for the EK-Loop Connect ecosystem, which, while fully featured with fan/RGB control/temp monitoring, etc., still costs another $60. However, if your motherboard has an ARGB header, I can't find any reason to opt for it if the AIO cooler works flawlessly with your motherboard RGB sync and BIOS fan profiles. It also means end users at the very least don't need to pay for EK-Loop Connect unless they absolutely want or need it.
Overall, the EK-AIO 240 D-RGB is more impressive than its larger sibling for Intel 115x or AMD AM4 builds. It offers exceptional performance that is on par with the 360 mm version even when configured for a lower noise operation, so unless you are running an Intel HEDT system, the EK-AIO 240 D-RGB is the best overall value in the lineup. Add in the easy installation, 5-year warranty, and overall build quality, and I have no hesitation recommending it.