I agree that any form of fanboy-ism for brand A or brand B is just ridiculous; and all this meticulous obsessive nano-scale analysis of PC hardware is also downright ridiculous in the end...
That being said, I do read lots of those analysis (guilty!), and have read from independent sites, before the public spat began, that the ASUS EPU *failed* under stress, ie: running CoD4 or some other game, the game crashed/BSOD'd, while the Gigabyte using the DES ran without problems, and with less power drain than Asus' boards.
So far, Gigabyte's claims seem verified by independent parties, and Asus has done nothing conclusive to prove them wrong. Slapping them with a lawsuit while still providing no empirical proof just seems to discredit Asus even more, imho.
I have owned Asus boards in the past, but my next board, ordered and shipped, is a Gigabyte (EX38-DS4 to be precise).
(And to Asus' credit, I bought an eee PC and love it!)