The ASRock B760M PG Lightning is the objective winner of this comparison, securing a victory across all three evaluated specifications. Its most significant advantage over the Gigabyte B760 AORUS ELITE AX DDR4 is its maximum memory capacity, which is 100% better. This substantial lead in supported memory volume establishes the ASRock board as the superior choice for users prioritizing high-density system configurations based on the provided technical data.

Users who require the highest possible memory capacity for their build should select the ASRock B760M PG Lightning to take advantage of its superior memory support. Conversely, the Gigabyte B760 AORUS ELITE AX DDR4 does not offer any spec-based advantages in this comparison, making it a less suitable option for those seeking to maximize their hardware specifications. Stick with the ASRock model to ensure your motherboard meets the highest memory standards identified here.