The Gigabyte X670E AORUS MASTER wins in 9 out of 14 comparable specs, with 4 ties. Its biggest advantage is Max Memory (200% better).
ROG STRIX B650E-I GAMING WIFI wins in 1 spec (MSRP: 40% better).
Recommendation
Choose X670E AORUS MASTER if you want the best overall performance — especially max memory.
Choose ROG STRIX B650E-I GAMING WIFI if msrp matters more to you.
