Xeon 6960P 's Advantages
Released 9 months late
Higher specification of memory (8800 vs 4800)
Larger L3 cache size (432MB vs 24MB)
More modern manufacturing process (5nm vs 10nm)
Xeon E 2478 's Advantages
Higher base frequency (2.8GHz vs 2.7GHz)
Lower TDP (80W vs 500W)