Xeon E7 8860 's Advantages
Higher base frequency (2.266GHz vs 1.7GHz)
Larger L3 cache size (24MB vs 6MB)
Intel Atom x7405C 's Advantages
Released 13 years late
Higher specification of memory (4800 vs 1333)
More modern manufacturing process (10nm vs 32nm)
Lower TDP (12W vs 130W)