Xeon X3460 's Advantages
Higher specification of memory (1333 vs 3)
Higher base frequency (2.8GHz vs 2.5GHz)
Lower TDP (95W vs 115W)
Intel Xeon E5 2670 v2 's Advantages
Released 4 years late
Newer PCIe version (3 vs 2)
Larger L3 cache size (25MB vs 8MB)
More modern manufacturing process (22nm vs 45nm)