The ASRock X870E Taichi wins in 6 out of 14 comparable specs, with 6 ties. Its biggest advantage is USB Type-C (100% better).
TUF GAMING B860-PLUS WIFI wins in 2 specs (MSRP: 56% better).
Recommendation
Choose X870E Taichi if you want the best overall performance — especially usb type-c.
Choose TUF GAMING B860-PLUS WIFI if msrp matters more to you.