Xeon E5540 's Advantages
Lower TDP (80W vs 170W)
AMD EPYC 7371 's Advantages
Released 9 years and 8 months late
Higher specification of memory (2666 vs 1066)
Newer PCIe version (3 vs 2)
Higher base frequency (3.1GHz vs 2.533GHz)
Larger L3 cache size (64MB vs 8MB)
More modern manufacturing process (14nm vs 45nm)