The Gigabyte X870E AORUS MASTER wins in 12 out of 14 comparable specs, with 1 tie. Its biggest advantage is PCIe x16 Slots (200% better).
B760I AORUS PRO DDR5 wins in 1 spec (MSRP: 60% better).
Recommendation
Choose X870E AORUS MASTER if you want the best overall performance — especially pcie x16 slots.
Choose B760I AORUS PRO DDR5 if msrp matters more to you.
