At their core, both the Asus Prime RTX 5060 Ti OC and the Gigabyte WindForce OC are built on the same silicon foundation: identical 2407 MHz base clocks, 4608 shading units, 144 TMUs, 48 ROPs, and 1750 MHz memory speed. This means the vast majority of their raw throughput potential is shared, and in sustained, thermally-limited workloads, they will behave nearly identically.
The only meaningful divergence lies in the boost clock. The Asus Prime edges ahead with a 2617 MHz turbo versus the Gigabyte's 2587 MHz — a 30 MHz gap. That difference cascades into slightly higher derived metrics: the Asus posts 24.12 TFLOPS of floating-point performance and a texture rate of 376.8 GTexels/s, compared to 23.84 TFLOPS and 372.5 GTexels/s for the Gigabyte. In practice, a ~1.2% compute advantage is well within real-world variance and is unlikely to produce a visible framerate difference in gaming; it would only matter in sustained GPU-compute tasks where every TFLOP is counted.
The Asus Prime holds a narrow but clear edge on paper within this group, strictly due to its higher boost clock. However, the gap is slim enough that real-world gaming performance will be virtually indistinguishable between the two. Both cards support Double Precision Floating Point, which is a plus for users with professional or scientific compute workloads on the side. The decision between them should ultimately rest on cooling, acoustics, and pricing rather than raw performance.