The Gigabyte Z890 AORUS MASTER is the objective winner of this comparison, securing victory in ten out of thirteen evaluated specifications. Its most significant technical advantage over the ASRock B760M PG Lightning is its maximum memory capacity, which is 167% higher. While the ASRock B760M PG Lightning maintains a notable lead in MSRP, offering an 80% better value in that specific category, it falls behind the Gigabyte Z890 AORUS MASTER in the vast majority of measured hardware metrics.

Users prioritizing high-capacity memory configurations and superior overall specifications should select the Gigabyte Z890 AORUS MASTER for their build. Conversely, the ASRock B760M PG Lightning is the appropriate choice for budget-conscious builders who prioritize a lower MSRP over the advanced memory and feature set provided by the alternative. Each motherboard serves a distinct segment of the market based on these specific advantages in cost and technical capability.