The ASRock B760M PG Lightning and the MSI MAG B460 TOMAHAWK are tied in their objective performance across the measured specifications. While both motherboards offer a balanced set of features, they excel in distinct areas that cater to different system requirements. The most significant advantage for the ASRock B760M PG Lightning is its maximum memory speed, which is 145% better than the alternative, while the MSI MAG B460 TOMAHAWK provides a 100% advantage in available PCIe x16 slots.

Users prioritizing high-speed memory performance should select the ASRock B760M PG Lightning to take advantage of its superior memory support. Conversely, those who require additional expansion capabilities for multiple add-in cards should choose the MSI MAG B460 TOMAHAWK for its increased number of PCIe x16 slots. Both boards offer comparable overall utility, so the final decision rests on whether your specific build configuration relies more heavily on memory throughput or physical expansion connectivity.