Xeon E6540 's Advantages
Higher specification of memory (1333 vs 3)
Larger L3 cache size (18MB vs 8MB)
Lower TDP (105W vs 115W)
Opteron 6278 's Advantages
Released 2 years and 2 months late
Higher base frequency (2.4GHz vs 2GHz)
More modern manufacturing process (32nm vs 45nm)