The ASRock B760M PG Lightning/D4 is the objective winner of this comparison, securing a lead in one specification while tying in the remaining two categories. Its most significant advantage is its MSRP, which is 58% better than that of the Gigabyte B760 AORUS ELITE AX DDR4. This clear financial edge makes the ASRock B760M PG Lightning/D4 the superior choice for users prioritizing cost-efficiency while maintaining parity in other technical areas.

Users focused on maximizing their budget should select the ASRock B760M PG Lightning/D4, as it provides the same core functionality as the Gigabyte B760 AORUS ELITE AX DDR4 at a significantly lower cost. Conversely, the Gigabyte B760 AORUS ELITE AX DDR4 remains a viable option for those who do not prioritize the specific MSRP advantage offered by the ASRock motherboard, as both components perform identically across the other measured specifications.