Yeah, but when it comes down to the small details, Gigabyte does end up 1st on build quality.
The things is, ASUS, ASRock and MSI uses 4 phase and splits it to 8. They do this because it's cheaper, and the essence of it, they can call it 8 phase.
Now, the only difference we're talking about here, is the quality of the amps given to the system. However, this isn't a minor thing, it affects component lifetime, performance and overclocking ability.
Heard of hertz in electricity? It affects the same things in is the same thing to a certain extent. ASUS, ASRock and MSI gives you 25Hz while claiming to give 50HZ, but Gigabyte gives 50 true Hertz. Though, this is NOT what we're dealing with in motherboards, nor is it adequate in a comparison of what we're dealing with in any other way.