The MSI MAG B860 TOMAHAWK WIFI is the objective winner of this comparison, securing a lead in seven out of thirteen evaluated specifications. Its most significant advantage over the ASRock B760M PG Lightning is the inclusion of M.2 slots, which represents a 100% improvement in storage expansion capability. While the ASRock B760M PG Lightning remains competitive in five categories, it falls behind the MSI MAG B860 TOMAHAWK WIFI in overall feature density and connectivity options.

Users prioritizing maximum storage capacity and future-proofing should choose the MSI MAG B860 TOMAHAWK WIFI for its superior M.2 slot count. Conversely, the ASRock B760M PG Lightning is the better option for budget-conscious builders, as it offers a 57% advantage in MSRP. Selecting between these two motherboards depends on whether your primary requirement is the expanded storage flexibility provided by the MSI board or the cost efficiency offered by the ASRock alternative.