The Gigabyte Z790 AORUS ELITE AX wins in 5 out of 14 comparable specs, with 6 ties. Its biggest advantage is SATA Ports (50% better).
B850 GAMING X wins in 3 specs (PCIe x1 Slots: 100% better).
Recommendation
Choose Z790 AORUS ELITE AX if you want the best overall performance — especially sata ports.
Choose B850 GAMING X if pcie x1 slots matters more to you.
