The MSI PRO B760M-A WIFI DDR4 is the objective winner of this comparison, securing a victory in one of the three evaluated categories while tying the remainder. The most impactful advantage for this motherboard is its MSRP, which is 43% better than that of the Gigabyte Z790 AORUS ELITE AX DDR4. This significant cost efficiency serves as the primary differentiator between the two boards when evaluating their overall value proposition based on the provided specifications.

Users prioritizing budget-conscious builds should select the MSI PRO B760M-A WIFI DDR4 to take advantage of its superior pricing. Conversely, those who do not find the cost savings of the MSI board to be a deciding factor may consider the Gigabyte Z790 AORUS ELITE AX DDR4, as it maintains parity with the MSI option across the other measured specifications. Your final choice should depend on whether you prioritize the specific MSRP advantage or equivalent feature sets.