Xeon E7 4860 's Advantages
Larger L3 cache size (24MB vs 8MB)
Intel Xeon E3 1240 v3 's Advantages
Released 2 years and 2 months late
Higher specification of memory (1600 vs 1333)
Higher base frequency (3.4GHz vs 2.266GHz)
More modern manufacturing process (22nm vs 32nm)
Lower TDP (80W vs 130W)