Which one would you recommend?
As a owner of Z790 Arous Elite AX , I’d rate the board 7/10. Wifi on the newer versions ver1.2+ is Realtek instead of Intel AX ones which sucks tbh especially in driver updates. Gigabyte RGB Fusion is the worst, my Cooler Master ARGB and Gskill Z5 Ram’s desync randomly, Openning Gigabyte Control Centre makes all the RGB blinking continuously until i restart. Motherboard doesn’t have Intel Dynamic Tuning Technology drivers till now, enabling DTT in bios enables two Unknown device which are unidentified. I solved the issue by manually updating their drivers from Device Manager from Dell Driver Packages. You also don’t get any extra goodies in the box like stickers and all, just Wifi and 2 SATA cables.
As for the price and features like Power Phases, 3PCIe full slots, 4 NVME drives, i think it can be a decent choice if not certainly.
I’ve owned quite a lot of Asus motherboards and GPUs and typically have had no issues with them, RMA is a whole other issue but I typically have no issues. The first Gigabyte board I tried was the Z490 and had issues right out of the box (had to flash firmware just to get the NIC to work) so that went through their QA or lack of? their BIOS arent even that great either lol. I also tried a 3080 Gigabyte when they first came out, sooner or later I had to replace the fans. But these are just my personal experience, some people out there will use only Gigabyte stuff and are just fine and maybe had nightmare experience with Asus. Nowadays I would probably go more for an MSI board first before Asus and probably even ASRock before Gigabyte.
If you’re just comparing these two models, just going through the spec sheet, Asus uses Intel NIC, Gigabyte uses Realtek, both uses Intel WiFi (but some say Gigabyte went for both Realtek after), Asus tend to have better audio support. Thats about it really from me, everything else seems to check out. The rest I would go to say Amazon or Newegg and read other user reviews to see if they have any issues.