The ASRock H670 Steel Legend is the objective winner of this comparison, securing more individual specification victories than the ASRock B760M PG Lightning. While both boards share several identical features, the H670 Steel Legend provides a significant hardware advantage by offering 200% more PCIe x1 slots. This expansion capability serves as the primary differentiator between the two motherboards, establishing the H670 Steel Legend as the more versatile option for users requiring additional connectivity for peripheral cards.

Users who prioritize system expandability and need to utilize multiple expansion cards should choose the ASRock H670 Steel Legend for its superior PCIe x1 slot count. Conversely, the ASRock B760M PG Lightning is the better choice for those who require higher memory capacity, as it offers a 100% advantage in maximum memory support. Selecting between these two components depends entirely on whether your build configuration demands more physical expansion slots or a larger total memory ceiling.