The ASRock H670 Steel Legend and the MSI MAG B760 TOMAHAWK WIFI DDR4 reach an objective tie based on the provided specifications. While both motherboards offer comparable core features, the ASRock H670 Steel Legend holds a distinct advantage in MSRP, which is 24% better than its competitor. Conversely, the MSI MAG B760 TOMAHAWK WIFI DDR4 provides a 5% improvement in maximum memory speed, marking its most significant technical edge over the alternative.

Users prioritizing budget efficiency should select the ASRock H670 Steel Legend, as its lower MSRP offers the most significant financial advantage between the two options. Alternatively, those who require the highest possible memory performance should choose the MSI MAG B760 TOMAHAWK WIFI DDR4 to leverage its superior maximum memory speed. Both boards serve as viable options depending on whether the user values initial cost savings or the specific memory capability provided by the MSI model.