The Gigabyte B660M DS3H DDR4 and the Gigabyte B760 AORUS ELITE AX DDR4 result in a tie based on the provided specifications. Each motherboard holds a distinct advantage in one category, while they share an equal standing in the third. The Gigabyte B660M DS3H DDR4 offers a significant 53% advantage in MSRP, while the Gigabyte B760 AORUS ELITE AX DDR4 provides an 11% improvement in maximum memory speed.

Users prioritizing budget efficiency should select the Gigabyte B660M DS3H DDR4 to capitalize on its superior MSRP. Conversely, those who require higher memory performance should choose the Gigabyte B760 AORUS ELITE AX DDR4 for its increased maximum memory speed. Both options offer comparable utility in the remaining categories, allowing the choice to depend entirely on whether the user values lower costs or faster memory support for their specific build requirements.