Opteron 8346 HE (B3) 's Advantages
Higher specification of memory (667 vs 3)
Lower TDP (68W vs 80W)
Intel Xeon E5607 's Advantages
Released 2 years and 9 months late
Higher base frequency (2.266GHz vs 1.8GHz)
Larger L3 cache size (8MB vs 2MB)
More modern manufacturing process (32nm vs 65nm)