The ASUS TUF GAMING B850-PLUS WIFI is the objective winner of this comparison, securing two out of three total spec victories. Its most significant advantage over the ASRock B760M PG Lightning WiFi is its maximum memory capacity, which is 33% higher. While the ASRock B760M PG Lightning WiFi holds its own with a 50% better MSRP, the ASUS TUF GAMING B850-PLUS WIFI ultimately provides superior technical specifications across the majority of the evaluated categories.

Users prioritizing high-capacity memory configurations should select the ASUS TUF GAMING B850-PLUS WIFI to take advantage of its increased support. Conversely, the ASRock B760M PG Lightning WiFi is the better choice for budget-conscious builders who want to capitalize on its 50% advantage in MSRP. Choosing between these two motherboards depends entirely on whether your primary requirement is maximizing your system's memory potential or minimizing your initial hardware expenditure.