Xeon X3460 's Advantages
Lower TDP (95W vs 225W)
AMD EPYC 7543 '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 (256MB vs 8MB)
More modern manufacturing process (7nm vs 45nm)