I am not saying it makes a difference. You're the one who said "In my opinion after general analysis I think ASRock, Gigabyte, MSI and Asus all offer comparable, if not better value than Intel boards for the same price range."
But what makes a difference is maximum switching frequency- dual mode method or as a doubler- in both cases, doesn't matter. That's why some boards are meant for overclock don't overclock that well. Some companies put good enough PWMs for CPU whereas use some crap for VCCSA, VTT and for DRAM. Everyone makes it differently for different models with different maximum switching frequency- even MOSFETs- low-side and high side configuration. That's all the more reason it makes more sense to test the entire board with all the slots filled up- including the I/O ports, OC the rig and stress test it. That's the way to know how good your board really is. Not everyone makes the board the same way. Some use more than 2-4 PCIE 3.0 and 2.0, some don't, Intel doesn't make a design- not even a reference design. They probably might have some reference design and give it to foxconn to make boards on behalf of them, but that- a maybe- and even if it is Intel makes pretty good boards for a stock.
And I wasn't talking about Gigabyte. Keep on guessing which company I am referring to
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You're the one who nees to check the facts properly. Problem with MSI is that their lower board isn't good at all, but some of their mid-to-high end is good but unfortunately for them there are better boards- and its not Biostar, not even close- ironic since MSI makes good graphic cards.
Biostar has a thing to degrade quality of newer batch productions. You're lot better off buying an intel counterpart over Biostar and such boards.
Bios/UEFI are designed by the manufacturers of the board themselves. Couple of companies- not Tier 1 for sure...not really Tier 2- don't make their own UEFI/bios. They have contracts with other manufacturers to make their bioses for their boards. These companies are not How to use PCIe lanes circuitry designs depends on the company themselves. Spacing between the slots, around the processors, ATX type- decided by them. Intel gives them the chipset and an instructional manual, rest the RnD guys of the motherboard take care of it.
And not all enclosed capacitors are solid capacitors and not all of them have the same resistance. Same goes for MOSFETs, Phase inductors and Driver ICs. Same goes for the quality of the PCB, the printing methodology of the PCB. Even the plastic quality differs in slots- even if the manufacturer is the same.
