Xeon X3440 's Advantages
Higher base frequency (2.533GHz vs 2.5GHz)
Lower TDP (95W vs 170W)
AMD EPYC 7261 's Advantages
Released 8 years and 9 months late
Higher specification of memory (2666 vs 1333)
Newer PCIe version (3 vs 2)
Larger L3 cache size (32MB vs 8MB)
More modern manufacturing process (14nm vs 45nm)