The MSI MPG X870E CARBON WIFI wins in 4 out of 14 comparable specs, with 8 ties. Its biggest advantage is LAN (100% better).
MAG B860 TOMAHAWK WIFI wins in 2 specs (PCIe x1 Slots: 100% better).
Recommendation
Choose MPG X870E CARBON WIFI if you want the best overall performance — especially lan.
Choose MAG B860 TOMAHAWK WIFI if pcie x1 slots matters more to you.