The Gigabyte B860M AORUS ELITE WIFI is the objective winner of this comparison, securing more individual specification victories than its competitor. Its most impactful advantage is the inclusion of additional M.2 slots, which provides a 50% increase in storage expansion capability over the ASRock B760M PG Lightning. While the latter remains competitive in several areas, the Gigabyte board offers superior hardware density for users requiring extensive high-speed storage configurations within their system build.

Choose the Gigabyte B860M AORUS ELITE WIFI if your primary requirement is maximizing internal storage capacity through multiple M.2 drives. Conversely, the ASRock B760M PG Lightning is the better selection for budget-conscious builders who prioritize a lower MSRP, as it offers a 44% advantage in cost efficiency. Select the board that best aligns with your specific needs for either expanded storage connectivity or a more accessible entry price point.