Opteron 8347 HE (B3) 's Advantages
Lower TDP (68W vs 80W)
Xeon E5540 's Advantages
Released 10 months late
Higher specification of memory (1066 vs 667)
Higher base frequency (2.533GHz vs 1.9GHz)
Larger L3 cache size (8MB vs 2MB)
More modern manufacturing process (45nm vs 65nm)