The Gigabyte Z790 AORUS ELITE AX is the objective winner of this comparison, securing more wins across the evaluated specifications. Its most significant advantage over the competition is its superior storage capacity, offering 50% more SATA ports for internal drive connectivity. While the Gigabyte B860 AORUS ELITE WIFI falls behind in total spec wins, it remains a competitive alternative for those prioritizing initial acquisition costs, as it maintains a 29% advantage in MSRP.

Users who require extensive storage configurations should choose the Gigabyte Z790 AORUS ELITE AX to take full advantage of its expanded SATA port count. Conversely, the Gigabyte B860 AORUS ELITE WIFI is the better selection for budget-conscious builders who want to minimize their upfront investment while still securing a capable motherboard. Your final decision should depend on whether your primary requirement is maximizing internal drive connectivity or reducing the total cost of your system build.