Xeon X3460 's Advantages
Lower TDP (95W vs 120W)
AMD EPYC 7203P 's Advantages
Released 14 years late
Higher specification of memory (3200 vs 1333)
Newer PCIe version (4 vs 2)
Larger L3 cache size (64MB vs 8MB)
More modern manufacturing process (7nm vs 45nm)