Xeon X3460 's Advantages
Higher base frequency (2.8GHz vs 2.2GHz)
Lower TDP (95W vs 250W)
Xeon 6731E 's Advantages
Released 14 years and 9 months late
Higher specification of memory (5600 vs 1333)
Newer PCIe version (5 vs 2)
Larger L3 cache size (96MB vs 8MB)
More modern manufacturing process (5nm vs 45nm)