For clarity, my question wasn’t so much about features, I’m sure they would be all near identical on that basis, it is whether any of the constructions stands out more than the other.
Out of Gigabyte, MSI, ASUs, Asrock etc. is there any difference in build or performance quality, if faced with a number all with the same features, all at the same price then how do you choose?
The VRM and PCB layers are the main difference that you can see in the spreadsheet, but ideally you need a roundup that shows their thermal performance too (since it gives you an idea how effective the VRMs actually are, together with the heatsinks). HUB did one here (timestamps in the description of the video):
In HUB's results, you can see that Gigabyte were generally nearer the bottom and ASRock nearer the top, which is mostly consistent with the paper specs in the spreadsheet.
You could argue that max RAM speed (in the same video) gives you an idea of the signalling quality/integrity, which leads to boards like the Hero and Aorus Master coming out on top, but honestly I wouldn't rely on this because BIOS optimisations can make a big difference and if you wanted the best RAM speed you'd probably just buy a 2 slot board anyway.
So far as the difference in other components, I'm not aware of anyone who covers that stuff in any meaningful detail, apart from buildzoid in the PCB tear downs on YouTube (Actually Hardware Overclocking).
There are reports that ASRock in particular are having issues with X3D CPUs at the moment, but I don't know what is going on there.
My own opinion is that there's no difference I'm aware of that would swing me one way or the other, I'd choose based on how well the following suited me: the PCIE slot config (and lane sharing), number/speed of the USB ports, number of the M.2 slots and of course: the price!
That said, there's one board I'd avoid (from the spreadsheet), which is the X870 Gaming WIFI6, just because it apparently has nearly half the VRM of the other Gigabyte boards, which not being cut in price enough to justify it..