The MSI MAG B860 TOMAHAWK WIFI is the objective winner of this comparison, securing more individual specification victories than the ASRock X870 Steel Legend WiFi. While the ASRock X870 Steel Legend WiFi holds a notable advantage in power delivery with VRM phases that are 40% better, the MSI MAG B860 TOMAHAWK WIFI provides the most impactful hardware benefit. Specifically, the MSI MAG B860 TOMAHAWK WIFI offers a 100% advantage in available PCIe x1 slots compared to its competitor.

Users prioritizing expansion capabilities for additional add-in cards should choose the MSI MAG B860 TOMAHAWK WIFI to take advantage of its superior PCIe x1 slot count. Conversely, the ASRock X870 Steel Legend WiFi is the better selection for builders who require more robust power delivery components for their system configuration. Both motherboards share identical specifications across the majority of the remaining categories, making the choice dependent on these specific connectivity and power design differences.