The Gigabyte B850 GAMING X is the objective winner of this comparison, securing victory in eight out of thirteen evaluated specifications. While the ASRock B760M PG Lightning holds a notable advantage in MSRP, which is 44% better than its competitor, the Gigabyte B850 GAMING X provides a superior foundation for memory-intensive tasks. Its most impactful advantage is its maximum memory capacity, which is 167% better than the capacity offered by the ASRock B760M PG Lightning.

Users prioritizing budget efficiency should select the ASRock B760M PG Lightning to take advantage of its lower MSRP. Conversely, the Gigabyte B850 GAMING X is the correct choice for power users or professionals who require significantly higher memory support for their system builds. By choosing the Gigabyte board, you gain access to a much larger memory ceiling, whereas the ASRock board serves as a more cost-effective alternative for those who do not require such extensive memory expansion.