The ASRock X870E Taichi is the objective winner of this comparison, securing nine spec victories against the single win held by the ASRock B760M PG Lightning. The most impactful advantage for the ASRock X870E Taichi is its VRM phase count, which is 170% higher than that of its competitor. While the ASRock B760M PG Lightning maintains a 80% advantage in MSRP, the superior power delivery architecture makes the former the more robust option for demanding hardware configurations.

Users prioritizing budget efficiency should select the ASRock B760M PG Lightning, as its primary advantage is a significantly lower MSRP. Conversely, those requiring advanced power delivery should choose the ASRock X870E Taichi. By leveraging its superior VRM phases, this board is better suited for users who need the technical advantages provided by its higher spec count. Each component serves a distinct segment based on these specific cost and power delivery differences.