The Gigabyte X870E AORUS XTREME AI TOP wins in 9 out of 14 comparable specs, with 3 ties. Its biggest advantage is USB Type-C (400% better).
B760 AORUS ELITE AX wins in 2 specs (MSRP: 82% better).
Recommendation
Choose X870E AORUS XTREME AI TOP if you want the best overall performance — especially usb type-c.
Choose B760 AORUS ELITE AX if msrp matters more to you.
