The ASUS ROG STRIX Z790-E GAMING WIFI is the objective winner of this comparison, securing more total spec victories across the evaluated fields. Its most significant technical advantage is the USB Type-C connectivity, which offers a 100% improvement over the alternative. By leading in the majority of categories, this motherboard establishes itself as the more feature-rich option for users prioritizing connectivity and high-end hardware specifications in their build.

Choose the ASUS ROG STRIX Z790-E GAMING WIFI if your workflow requires superior USB Type-C performance and the expanded feature set provided by its winning specifications. Conversely, select the Gigabyte B860 AORUS ELITE WIFI if your primary goal is cost efficiency, as it holds a 50% advantage in MSRP. This makes the latter the more practical choice for budget-conscious builders who prefer to prioritize value over the additional connectivity features found on the former.