The ASRock H670 Steel Legend and the Gigabyte B760 AORUS ELITE AX DDR4 result in an objective tie based on the provided specifications. While both motherboards offer comparable feature sets, the ASRock H670 Steel Legend holds a distinct advantage in MSRP, which is 16% better than its competitor. Conversely, the Gigabyte B760 AORUS ELITE AX DDR4 provides a 5% improvement in maximum memory speed, marking its most significant technical edge over the alternative.

Users prioritizing cost efficiency should select the ASRock H670 Steel Legend to take advantage of its superior MSRP. Those who require the highest possible memory performance should opt for the Gigabyte B760 AORUS ELITE AX DDR4 to utilize its increased maximum memory speed. Because these boards are otherwise evenly matched, the final decision rests entirely on whether the buyer values a lower initial investment or the specific memory frequency capability provided by the Gigabyte model.