Intel Xeon E7 8860 's Advantages
Higher base frequency (2.276GHz vs 2GHz)
Larger L3 cache size (30MB vs 8MB)
Intel Xeon E3 1240L v3 's Advantages
Released 3 years and 1 months late
Higher specification of memory (1600 vs 3)
More modern manufacturing process (22nm vs 32nm)
Lower TDP (25W vs 130W)