Intel Xeon E7 8860 's Advantages
Higher base frequency (2.276GHz vs 2.1GHz)
Lower TDP (130W vs 170W)
AMD EPYC 7281 's Advantages
Released 6 years and 2 months late
Higher specification of memory (2666 vs 3)
Larger L3 cache size (32MB vs 30MB)
More modern manufacturing process (14nm vs 32nm)