The ASUS TUF GAMING B860-PLUS WIFI wins in 3 out of 14 comparable specs, with 9 ties. Its biggest advantage is USB Type-A (17% better).
B850 GAMING X wins in 2 specs (VRM Phases: 21% better).
Recommendation
Choose TUF GAMING B860-PLUS WIFI if you want the best overall performance — especially usb type-a.
Choose B850 GAMING X if vrm phases matters more to you.
