The Gigabyte B760 AORUS ELITE AX DDR4 is the objective winner of this comparison, securing a victory based on its superior spec count. The most impactful advantage offered by this motherboard is its MSRP, which is 17% better than the alternative. By providing a more favorable cost structure while matching the other evaluated specifications, it establishes itself as the more efficient choice for users prioritizing value in their build.

Users should select the Gigabyte B760 AORUS ELITE AX DDR4 if they want to maximize their budget without sacrificing the core features shared across both boards. Conversely, the Gigabyte Z790 AORUS ELITE AX DDR4 remains an option for those who do not prioritize the 17% MSRP advantage provided by the B760 model. Since both components tie in the remaining categories, the decision rests entirely on whether the cost savings are the primary requirement for the system.