The Gigabyte Z790 AORUS ELITE AX is the objective winner of this comparison, securing two out of three spec victories. Its most impactful 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 significant lead in affordability, offering a 61% better MSRP. These two motherboards cater to distinct priorities regarding system expansion and initial investment costs.

Users who require the highest possible memory ceiling for demanding workloads should choose the Gigabyte Z790 AORUS ELITE AX for its superior capacity. Conversely, the ASRock B760M PG Lightning WiFi is the better selection for budget-conscious builders who prioritize a lower MSRP over the expanded memory support found in the higher-tier option. Selecting between these two components depends entirely on whether your primary goal is maximizing system memory or minimizing your total hardware expenditure.