If noise is a concern at all, then go with the corsair. Otherwise the jetflo has better performance. Both will be somewhat loud at full speed and the more air that's moved typically the louder it becomes. Corsair's dba specs list it as 35 decibels while the jetflo is listed at 36 decibels.
Sp120 performance - 62.74cfm @ 35dba (3.1mm/h2o static pressure) and .18a power draw.
Jetflo 120 - 95cfm @ 36dba (2.72mm/h2o static pressure) and .4a power draw.
If you need more static pressure for say a radiator, the sp120 will likely do a bit better. Also you have to keep in mind that dba (decibel) sound/noise levels are pressure levels and not necessarily what directly translates to 'loud' in terms of what you perceive or hear. It's possible to have a low tone at 35dba and a high pitched tone at 28dba and the higher pitch may sound 'louder' while technically having less sound pressure levels.
It also depends on the person and their hearing sensitivity, some people are more sensitive to low tones and others high tones. Often times why 'whining' mechanical sounds seem to pierce, they don't have to be all that loud to be singled out. Whistles and sirens play to that in order to better catch people's attention.
I believe they both have 2yr warranties. The jetflo's are a bit cheaper at the moment, running around $12 while the sp120 performance are running between $15-20. There are also 2 versions and maybe CorsairJoseph can correct me if I'm wrong, the sp120's come in 2 versions. The led version listed as black/red (they also have green, white, blue, purple) and runs closer to $15 using a sleeve bearing.
The standard sp120 performance is non led and is the black fan with 3 colored rings using a hydraulic bearing and costs a bit more. I think the hydraulic bearing in the non led sp120's is a bit better quality and might be why the price is a little higher.
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