The ASUS TUF GAMING B860-PLUS WIFI is the objective winner of this comparison, securing victories in two out of three evaluated categories. Its most significant technical advantage is its maximum memory capacity, which is 33% higher than that of the competing board. While the ASRock B760M PG Lightning WiFi offers a notable benefit regarding its MSRP, which is 50% better than the ASUS alternative, it ultimately falls behind in the overall spec-based evaluation.

Users prioritizing high-capacity memory configurations should select the ASUS TUF GAMING B860-PLUS WIFI to leverage its superior support for larger RAM installations. Conversely, the ASRock B760M PG Lightning WiFi is the appropriate choice for budget-conscious builders who want to maximize their savings, as it provides a substantial advantage in MSRP. Choosing between these two motherboards depends entirely on whether your primary requirement is expanded memory headroom or a more favorable initial purchase cost.