Xeon E 2478 's Advantages
Higher base frequency (2.8GHz vs 2.6GHz)
Lower TDP (80W vs 125W)
AMD EPYC 9115 's Advantages
Released 10 months late
Higher specification of memory (6000 vs 4800)
Larger L3 cache size (64MB vs 24MB)
More modern manufacturing process (4nm vs 10nm)