Intel Xeon E7 8860 's Advantages
Released 4 years and 5 months late
More modern manufacturing process (32nm vs 65nm)
Xeon X5355 's Advantages
Higher specification of memory (DDR3
Depends on motherboard vs DDR3)
Higher base frequency (2.667GHz vs 2.276GHz)
Lower TDP (120W vs 130W)