The ASRock H670 Steel Legend and the Gigabyte Z790 AORUS ELITE AX DDR4 result in a tie based on the provided specifications. While both motherboards offer comparable features, the ASRock H670 Steel Legend holds a significant advantage in MSRP, which is 30% better than its competitor. Conversely, the Gigabyte Z790 AORUS ELITE AX DDR4 provides a 5% improvement in maximum memory speed, marking its most notable technical edge over the alternative.

Users prioritizing budget efficiency should select the ASRock H670 Steel Legend to capitalize on its superior MSRP advantage. Alternatively, those who require the highest possible memory performance should opt for the Gigabyte Z790 AORUS ELITE AX DDR4 to utilize its faster maximum memory speed. Both boards offer distinct benefits, so the final choice depends entirely on whether the user values cost savings or incremental gains in memory frequency for their specific build requirements.