Opteron 6278 's Advantages
Released 2 years and 2 months late
Higher base frequency (2.4GHz vs 2GHz)
More modern manufacturing process (32nm vs 45nm)
Xeon E6540 's Advantages
Higher specification of memory (1333 vs 3)
Larger L3 cache size (18MB vs 8MB)
Lower TDP (105W vs 115W)