Xeon E7 4860 's Advantages
Higher specification of memory (1333 vs 3)
Higher base frequency (2.266GHz vs 1.8GHz)
Larger L3 cache size (24MB vs 10MB)
Intel Xeon E5 2403 v2 's Advantages
Released 2 years and 5 months late
More modern manufacturing process (22nm vs 32nm)
Lower TDP (80W vs 130W)