The Gigabyte B760 AORUS ELITE AX DDR4 and the MSI MAG B460 TOMAHAWK result in an objective tie across the evaluated specifications. While both motherboards offer comparable core functionality, the Gigabyte B760 AORUS ELITE AX DDR4 provides a significant advantage in maximum memory speed, which is 82% better than its counterpart. Conversely, the MSI MAG B460 TOMAHAWK holds a distinct lead in value, offering an MSRP that is 26% better than the Gigabyte alternative.

Users prioritizing high-speed memory performance should select the Gigabyte B760 AORUS ELITE AX DDR4 to take advantage of its superior memory frequency capabilities. Those focused on budget-conscious builds should choose the MSI MAG B460 TOMAHAWK, as it provides a more favorable MSRP. Because neither board holds a definitive technical lead, the final decision rests entirely on whether the user values faster memory support or a lower initial cost for their system configuration.