Xeon X3460 's Advantages
Higher base frequency (2.8GHz vs 2.4GHz)
Lower TDP (95W vs 300W)
AMD EPYC 9535 's Advantages
Released 15 years and 1 months late
Higher specification of memory (6000 vs 1333)
Newer PCIe version (5 vs 2)
Larger L3 cache size (256MB vs 8MB)
More modern manufacturing process (4nm vs 45nm)