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