The Gigabyte X870E AORUS XTREME AI TOP wins in 7 out of 14 comparable specs, with 4 ties. Its biggest advantage is USB Type-C (400% better).
MAG B650 TOMAHAWK WIFI wins in 3 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 MAG B650 TOMAHAWK WIFI if pcie x1 slots matters more to you.