Opteron 8346 HE (B3) 's Advantages
Higher specification of memory (667 vs 3)
Lower TDP (68W vs 95W)
Intel Xeon X5660 's Advantages
Released 1 years and 10 months late
Higher base frequency (2.8GHz vs 1.8GHz)
Larger L3 cache size (12MB vs 2MB)
More modern manufacturing process (32nm vs 65nm)