Intel Xeon X5660 's Advantages
Released 11 months late
Higher base frequency (2.8GHz vs 2.4GHz)
Larger L3 cache size (12MB vs 6MB)
More modern manufacturing process (32nm vs 45nm)
Opteron 13QS HE 's Advantages
Higher specification of memory (1333 vs 3)
Lower TDP (71W vs 95W)