A month ago, we covered Intel and Cooler Master's partnership to create a brand new AIO that is capable of sub-zero cooling through Thermo-Electric technology, now that same AIO, the Cooler Master ML360 Sub-Zero, is going on sale; December 22nd for a whopping $349.99. Beware, this cooler is only compatible with Intel's LGA 1200 socket.
The benefits of this cooler really depend on what kind of consumer you are. Sub-zero cooling allows Intel's K series processors to achieve overclocks unattainable on regular liquid, which can be great if you want to hit crazy high benchmark scores, or you want to hit the highest frame rates possible in first-person shooters. So this type of cooling system can be super beneficial to users who need the highest amount of IPC per core possible.
The AIO itself will generate a significant amount of power and heat -- up to 200W in fact, hence why a triple fan radiator is necessary. This is on top of your already, presumably, overclocked Intel processor, so you should definitely have a beefy power supply, and a case optimized for airflow to handle all the extra wattage.
There is also the issue of condensation, while Intel and Cooler Master have that under control with an assortment of sensors that will prevent condensation, there's always a chance (especially with the first-gen tech) that your PC could become damaged if something goes wrong.
So be sure you are going to be able to take advantage of this cooling system, for most consumers, a regular sub-$200 360mm AIO like the Corsair H150i Elite Capellix, NZXT Kraken X73, or Cooler Master MasterLiquid ML360R, should be good enough; and with these AIOs you can still overclock very well on Intel's latest K series CPU.
But, if you want to hit the highest clock speeds possible, without using LN2, there is no other cooling solution that comes close to Cooler Master's ML360 Sub-Zero AIO liquid cooler.