Xeon E 2478 's Advantages
Higher base frequency (2.8GHz vs 2.2GHz)
Lower TDP (80W vs 250W)
Xeon 6731E 's Advantages
Released 6 months late
Higher specification of memory (5600 vs 4800)
Larger L3 cache size (96MB vs 24MB)
More modern manufacturing process (5nm vs 10nm)