Xeon X3460 's Advantages
Higher specification of memory (1333 vs 3)
Higher base frequency (2.8GHz vs 2.276GHz)
Lower TDP (95W vs 130W)
Intel Xeon E7 8860 's Advantages
Released 1 years and 7 months late
Larger L3 cache size (30MB vs 8MB)
More modern manufacturing process (32nm vs 45nm)