Xeon X3460 's Advantages
Released 2 years late
Higher specification of memory (1333 vs 667)
Higher base frequency (2.8GHz vs 1.8GHz)
Larger L3 cache size (8MB vs 2MB)
More modern manufacturing process (45nm vs 65nm)
Opteron 8346 HE 's Advantages
Lower TDP (68W vs 95W)