At their foundation, both the Asus TUF RTX 5060 and the Gigabyte Aero OC are built on identical silicon: the same 3840 shading units, 120 TMUs, 48 ROPs, and a base clock of 2280 MHz. This means their theoretical performance ceilings are determined almost entirely by how aggressively each card boosts under load — and this is where the two cards diverge.
The Gigabyte Aero OC ships with a higher GPU turbo of 2595 MHz versus the Asus TUF's 2497 MHz — a gap of roughly 98 MHz, or about 4%. Because performance metrics like floating-point throughput, pixel rate, and texture rate are all directly derived from the boost clock, the Gigabyte leads across the board: 19.93 TFLOPS vs. 19.18 TFLOPS, 311.4 GTexels/s vs. 299.6 GTexels/s, and 124.6 GPixel/s vs. 119.9 GPixel/s. In practice, a ~4% clock advantage rarely translates to a dramatic difference in frame rates, but it can make the Gigabyte marginally more capable in compute-heavy or GPU-bound scenarios.
On every other performance dimension — memory speed, shader count, rasterization units, and double-precision floating-point support — the two cards are completely identical. The Gigabyte Aero OC holds a clear, if modest, edge in this group purely by virtue of its factory overclock. Buyers who prioritize out-of-the-box peak performance without manual tuning will find the Gigabyte slightly ahead, while those planning to overclock the Asus TUF themselves may close that gap entirely.