The Gigabyte X870E AORUS XTREME AI TOP wins in 7 out of 14 comparable specs, with 5 ties. Its biggest advantage is USB Type-C (400% better).
B850 GAMING X wins in 2 specs (PCIe x1 Slots: 100% better).
Recommendation
Choose X870E AORUS XTREME AI TOP if you want the best overall performance — especially usb type-c.
Choose B850 GAMING X if pcie x1 slots matters more to you.