The Gigabyte B860M AORUS ELITE WIFI is the objective winner of this comparison, securing two out of three spec victories. Its most significant advantage is a 33% higher maximum memory capacity compared to the alternative. While the ASRock B760M PG Lightning WiFi falls behind in total spec wins, it maintains a distinct edge in affordability, offering a 39% better MSRP that serves as its primary competitive strength against the Gigabyte model.

Users prioritizing high-capacity memory configurations for demanding workloads should choose the Gigabyte B860M AORUS ELITE WIFI to leverage its superior memory ceiling. Conversely, the ASRock B760M PG Lightning WiFi is the logical selection for budget-conscious builders who want to minimize initial hardware costs. By selecting based on these specific advantages, you can align your purchase directly with either your need for expanded system memory or your requirement for a more accessible price point.