Opteron 8360 SE 's Advantages
Higher base frequency (2.5GHz vs 2.266GHz)
Lower TDP (119W vs 130W)
Xeon E7 4860 's Advantages
Released 2 years and 10 months late
Higher specification of memory (1333 vs 667)
Larger L3 cache size (24MB vs 2MB)
More modern manufacturing process (32nm vs 65nm)