The ASRock B760M PG Lightning/D4 is the objective winner of this comparison, securing a lead in one spec category while tying in the remaining two. Its most significant advantage is its MSRP, which is 65% better than that of the Gigabyte Z790 AORUS ELITE AX DDR4. This clear financial edge makes the ASRock B760M PG Lightning/D4 the superior choice for those prioritizing cost-efficiency in their build.

Users who want to maximize their budget should select the ASRock B760M PG Lightning/D4 due to its substantial MSRP advantage. Conversely, the Gigabyte Z790 AORUS ELITE AX DDR4 remains a viable option for those who do not prioritize the cost savings offered by the ASRock motherboard, as both components provide identical performance across the other measured specifications. Choose based on whether your primary goal is minimizing expenditure or selecting between these two equivalent hardware configurations.