The Gigabyte B860M AORUS ELITE WIFI is the objective winner of this comparison, securing more individual specification victories than its counterpart. Its most significant advantage is a 100% increase in maximum memory capacity compared to the alternative. While the Gigabyte B660M DS3H DDR4 holds its own across several tied categories, the superior memory ceiling provided by the AORUS ELITE WIFI makes it the more robust choice for hardware configurations requiring extensive RAM support.

Users prioritizing budget efficiency should select the Gigabyte B660M DS3H DDR4, as it offers a 50% advantage in MSRP. Conversely, those who require the highest possible memory capacity for their system should choose the Gigabyte B860M AORUS ELITE WIFI. By focusing on these specific advantages, builders can align their purchase with either a strict cost-saving objective or a requirement for expanded memory overhead, ensuring the selected motherboard meets their primary system needs.