Xeon E5540 's Advantages
Higher base frequency (2.533GHz vs 2.4GHz)
Lower TDP (80W vs 130W)
AMD EPYC 7303P 's Advantages
Released 14 years and 6 months late
Higher specification of memory (3200 vs 1066)
Newer PCIe version (4 vs 2)
Larger L3 cache size (64MB vs 8MB)
More modern manufacturing process (7nm vs 45nm)