Intel Xeon E3 1105C 's Advantages
Released 3 years and 2 months late
More modern manufacturing process (32nm vs 45nm)
Lower TDP (25W vs 80W)
Xeon E5540 's Advantages
Higher specification of memory (1066 vs 3)
Higher base frequency (2.533GHz vs 1GHz)
Larger L3 cache size (8MB vs 6MB)