Xeon X3460 's Advantages
Higher base frequency (2.8GHz vs 2.5GHz)
Lower TDP (95W vs 165W)
Intel Xeon E7 8867 v3 's Advantages
Released 5 years and 9 months late
Higher specification of memory (1866 vs 1333)
Newer PCIe version (3 vs 2)
Larger L3 cache size (45MB vs 8MB)
More modern manufacturing process (22nm vs 45nm)