Intel Xeon Gold 6312U 's Advantages
Newer PCIe version (4 vs 3)
Higher base frequency (2.4GHz vs 1.7GHz)
Larger L3 cache size (36MB vs 6MB)
Intel Atom x7405C 's Advantages
Released 3 years late
Higher specification of memory (4800 vs 3200)
Lower TDP (12W vs 185W)