The Gigabyte B850 GAMING X is the objective winner of this comparison, securing more individual specification victories than its counterpart. Its most significant advantage is the inclusion of PCIe x1 slots, which offer a 100% improvement in capacity compared to the alternative. While the Gigabyte B860 AORUS ELITE WIFI holds its own across several tied categories, the superior expansion slot configuration makes the B850 GAMING X the more versatile choice for hardware connectivity.

Users who prioritize internal expansion and require additional PCIe x1 slots for add-in cards should select the Gigabyte B850 GAMING X. Conversely, those who require integrated wireless connectivity should choose the Gigabyte B860 AORUS ELITE WIFI, as it provides a 100% advantage in Wi-Fi capability. Your final decision should depend entirely on whether your specific build configuration demands more physical expansion ports or the convenience of built-in wireless networking.