Xeon X3460 's Advantages
Higher base frequency (2.8GHz vs 2.65GHz)
Lower TDP (95W vs 180W)
AMD EPYC 7413 's Advantages
Released 11 years and 6 months late
Higher specification of memory (3200 vs 1333)
Newer PCIe version (4 vs 2)
Larger L3 cache size (128MB vs 8MB)
More modern manufacturing process (7nm vs 45nm)