The Gigabyte B660M DS3H DDR4 and the Gigabyte Z790 AORUS ELITE AX DDR4 result in a tie based on the provided specifications. While both motherboards offer comparable features, the Gigabyte B660M DS3H DDR4 holds a significant advantage in MSRP, which is 61% better than its counterpart. Conversely, the Gigabyte Z790 AORUS ELITE AX DDR4 provides a superior maximum memory speed, offering an 11% improvement over the alternative option.

Users prioritizing budget efficiency should select the Gigabyte B660M DS3H DDR4, as it offers the most favorable MSRP. Those who require higher performance capabilities for their system memory should choose the Gigabyte Z790 AORUS ELITE AX DDR4 to take advantage of its faster maximum memory speed. Each board serves a distinct priority, allowing builders to align their choice with either cost savings or memory speed requirements.