AMD EPYC 7303 's Advantages
Higher base frequency (2.4GHz vs 2.2GHz)
Lower TDP (130W vs 250W)
Xeon 6731E 's Advantages
Released 9 months late
Higher specification of memory (5600 vs 3200)
Newer PCIe version (5 vs 4)
Larger L3 cache size (96MB vs 64MB)
More modern manufacturing process (5nm vs 7nm)