i'm interest in DAC etc, i thought the Gigabyte has the same dac/audio as ASUS which is realtech dac? i know the master has the ESS saber, but you saying the GI pro has better audio than other ones?For starters, the VRM. GIGABYTE boards have beefy VRM whereas ASUS is skimping on them unless you shell out close to $300 for one and feature wise? They all have the same except you see that some cut the USB 3.0 in order to add a 3rd M.2 slot which is not my cup of tea and ended up going for the PRO WIFI (by GIGABYTE).
Since 2000, I've been using ASUS boards for my builds but this time around ASUS doesn't seem like is their $200 MB are worth buying and I really don't like to spend more than $200 on a MB if I don't have to and GIGABYTE offers so much for my budget.
And if you look closely, the GIGABYTE boards have a good on-board sound processor, personally, I disable on the BIOS and use my Creative SB Z card, same, been using discrete sound cards since 2000 and can't and will never use the on-board.
Do a comparison on MB in the price range that fits your budget and then head to YouTube for the reviews on that board and you'll see. For me it was easy, GIGABYTE's $190 MB or ASUS $280 board.
You can also check MSI and ASROCK but don't know much about those two so I can't comment about them.
IMO, the best overall Z390 MB is the one by GIGABYTE, the PRO WIFI, for the $$$, you're getting what the others offer for a lot more $$$. But it's up to you ultimately what you're looking for and what fits your budget or want to spend.