Xeon E7 4860 's Advantages
Higher base frequency (2.266GHz vs 2.1GHz)
Lower TDP (130W vs 145W)
Intel Xeon Gold 5423N 's Advantages
Released 11 years and 9 months late
Higher specification of memory (4000 vs 1333)
Larger L3 cache size (37.5MB vs 24MB)
More modern manufacturing process (10nm vs 32nm)