The Gigabyte B850 GAMING X is the objective winner of this comparison, securing victories in two out of three evaluated specifications. 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 a 39% advantage in MSRP, the superior memory ceiling offered by the Gigabyte B850 GAMING X makes it the more capable option for high-capacity system configurations.

Users prioritizing budget efficiency should choose the ASRock B760M PG Lightning WiFi, as it offers a 39% advantage in MSRP. Conversely, those who require expanded system memory should select the Gigabyte B850 GAMING X, which provides a 33% higher maximum memory capacity. By aligning these specific advantages with your primary build requirements, you can determine which motherboard better serves your needs for either cost savings or increased memory support.