Xeon Platinum 8260M 's Advantages
Higher base frequency (2.4GHz vs 2.2GHz)
Lower TDP (165W vs 185W)
Intel Xeon Gold 5320 's Advantages
Released 2 years and 4 months late
Higher specification of memory (2993 vs 4)
Larger L3 cache size (39MB vs 35.75MB)
More modern manufacturing process (10nm vs 14nm)