The ASUS ProArt X870E-CREATOR WIFI wins in 5 out of 14 comparable specs, with 6 ties. Its biggest advantage is LAN (300% better).
MAG B860 TOMAHAWK WIFI wins in 3 specs (PCIe x1 Slots: 100% better).
Recommendation
Choose ProArt X870E-CREATOR WIFI if you want the best overall performance — especially lan.
Choose MAG B860 TOMAHAWK WIFI if pcie x1 slots matters more to you.