The Gigabyte B860M AORUS ELITE WIFI is the objective winner of this comparison, securing more individual specification victories than the ASRock B760M PG Lightning. The most impactful advantage for the Gigabyte board is its storage capacity, offering 50% more M.2 slots than its competitor. While the ASRock B760M PG Lightning holds a 44% advantage in MSRP, the Gigabyte B860M AORUS ELITE WIFI provides superior hardware expansion capabilities across the majority of the measured technical fields.

Users prioritizing storage expansion and a higher count of winning specifications should choose the Gigabyte B860M AORUS ELITE WIFI for their build. Conversely, the ASRock B760M PG Lightning is the logical selection for budget-conscious builders who prioritize a lower MSRP over the additional M.2 slots and technical advantages found in the alternative model. Your final decision should depend on whether you value maximum storage connectivity or the cost-saving benefit provided by the ASRock option.