The Gigabyte B760 AORUS ELITE AX is the objective winner of this comparison, securing more individual specification victories than its competitor. The most impactful advantage offered by this motherboard is its superior configuration of PCIe x16 slots, which provides a 200% increase in capacity compared to the ASRock B760M PG Lightning. This hardware lead makes the Gigabyte model the more robust choice for users prioritizing expansion capabilities related to high-bandwidth peripheral connectivity.

Users who require maximum expansion potential for graphics cards or other high-speed add-in cards should select the Gigabyte B760 AORUS ELITE AX for its significant PCIe x16 slot advantage. Conversely, the ASRock B760M PG Lightning is the appropriate choice for builders whose specific system requirements rely on the 100% higher count of PCIe x1 slots. Choosing between these two motherboards depends entirely on whether your build necessitates more primary x16 lanes or secondary x1 connectivity.