The ASUS TUF GAMING B860-PLUS WIFI is the objective winner of this comparison, securing more total specification victories across the evaluated fields. Its most impactful advantage over the ASRock B850 Steel Legend WiFi is its superior configuration of PCIe x1 slots, which provides a 100% increase in capacity for expansion cards. While both motherboards share many identical features, this specific hardware edge makes the ASUS offering the more versatile choice for systems requiring multiple peripheral connections.

Users who prioritize expansion capabilities for additional internal components should select the ASUS TUF GAMING B860-PLUS WIFI to utilize its doubled PCIe x1 slot count. Conversely, the ASRock B850 Steel Legend WiFi is the better option for individuals who require enhanced USB Type-C connectivity, as it offers a 100% advantage in that specific category. Choosing between these two boards depends entirely on whether your build configuration relies more heavily on internal expansion or modern external peripheral support.