Intel Xeon E7 8860 's Advantages
Released 2 years and 1 months late
Larger L3 cache size (30MB vs 8MB)
More modern manufacturing process (32nm vs 45nm)
Xeon E5540 's Advantages
Higher specification of memory (1066 vs 3)
Higher base frequency (2.533GHz vs 2.276GHz)
Lower TDP (80W vs 130W)