Intel Xeon E5 2403 's Advantages
Lower TDP (80W vs 140W)
Intel Xeon E7 8860 v3 's Advantages
Released 3 years and 1 months late
Higher specification of memory (DDR3 vs DDR3)
Higher base frequency (2.2GHz vs 1.8GHz)
Larger L3 cache size (40MB vs 10MB)
More modern manufacturing process (22nm vs 32nm)