Now that you put it like that...
a| In real word scenarios you won't be able to see the difference in speeds unless you want to use them as bragging rights.
b| You didn't specify what you're looking for in your boards purchase. At face value, both boards have the same audio codec, they also have the same NIC, the memory support is pointless since you're best off getting anything between DDR5-6000MHz~DDR5-6400MHz when pairing with AMD's Ryzen processors on the AM5 platform.
The link you parsed for the MSI product shows up as Tr...are you located in Turkey? If so, what's the price difference? I ask because we're not located in Turkey and we have a limited audience from there, here.
As far as I can see, there's more to it than that. LiveMixer supports GEN 5 M2 SSD and has better phases.
That's just two you've mentioned...that isn't more. More power phases don't mean better. I'm curious to know what the board's prices are since a board that's fully featured but cheap would mean corners were cut along the production run/assembly line/componentry used.
When you see an ALC897 codec on the board, that's tell-tale of the board being close to the bottom range of boards. If you rewind a decade you'll see boards with the ALC897 codec on them.