At their core, both cards share the same fundamental compute architecture: identical 4608 shading units, 144 TMUs, 48 ROPs, and a matching base clock of 2407 MHz along with the same 1750 MHz memory speed. This means the two GPUs are built from the same silicon foundation, and any real-world performance gap will come down almost entirely to how aggressively each board partner boosts beyond that baseline.
That is where a small but consistent edge emerges for the Gigabyte Gaming OC. Its boost clock reaches 2647 MHz versus the Asus Prime OC's 2617 MHz — a 30 MHz advantage that cascades across every throughput metric: floating-point performance comes in at 24.39 TFLOPS versus 24.12 TFLOPS, texture rate at 381.2 GTexels/s versus 376.8 GTexels/s, and pixel fill rate at 127.1 GPixel/s versus 125.6 GPixel/s. In isolation these are roughly 1% differences, meaning no single workload will feel dramatically faster — but they do confirm the Gigabyte card is factory-tuned to sustain a slightly higher operating frequency.
In practice, both cards support Double Precision Floating Point, so neither has an exclusive compute feature advantage. For gaming and creative workloads the performance delta is negligible and will likely fall within benchmark noise. However, on paper the Gigabyte GeForce RTX 5060 Ti Gaming OC holds a consistent, if slim, edge across every throughput metric in this group, making it the marginally faster option from a raw performance standpoint.