Xeon X3460 's Advantages
Higher base frequency (2.8GHz vs 2.6GHz)
Lower TDP (95W vs 235W)
Intel Xeon Gold 6348 's Advantages
Released 11 years and 7 months late
Higher specification of memory (3200 vs 1333)
Newer PCIe version (4 vs 2)
Larger L3 cache size (42MB vs 8MB)
More modern manufacturing process (10nm vs 45nm)