Xeon X5355 's Advantages
Higher base frequency (2.667GHz vs 2.2GHz)
Lower TDP (120W vs 330W)
Intel Xeon Platinum 8460H 's Advantages
Released 16 years and 2 months late
Higher specification of memory (DDR5-4800 vs DDR3
Depends on motherboard)
More modern manufacturing process (10nm vs 65nm)