Xeon E 2478 's Advantages
Lower TDP (80W vs 200W)
AMD EPYC 9135 's Advantages
Released 10 months late
Higher specification of memory (6000 vs 4800)
Higher base frequency (3.65GHz vs 2.8GHz)
Larger L3 cache size (64MB vs 24MB)
More modern manufacturing process (4nm vs 10nm)