The Gigabyte X870E AORUS XTREME AI TOP wins in 10 out of 13 comparable specs, with 1 tie. Its biggest advantage is LAN (900% better).
B650M DS3H wins in 2 specs (PCIe x1 Slots: 100% better).
Recommendation
Choose X870E AORUS XTREME AI TOP if you want the best overall performance — especially lan.
Choose B650M DS3H if pcie x1 slots matters more to you.