Opteron 8346 HE (B3) 's Advantages
Lower TDP (68W vs 130W)
Xeon E7 8860 's Advantages
Released 2 years and 11 months late
Higher specification of memory (1333 vs 667)
Higher base frequency (2.266GHz vs 1.8GHz)
Larger L3 cache size (24MB vs 2MB)
More modern manufacturing process (32nm vs 65nm)