The motherboard is the most complex part of the PC. People seldom get one that's 'just right' for their needs, often over/underspending on it.
Motherboards are about their feature sets.
Does it have enough usb/SATA ports? PCIe slots? M.2 slots?
Do you need WiFi/bluetooth? On board Q-Code?
Is dual bios a must?
Daisy chain, or T-topology? [For extreme memory OC.]
How many fan/liquid cooling headers does it have?
Do you need RGB/ARGB support?
... and so on.
It can be a headache - I can't blame others for not trying to understand a board - thus leading people to ask that over-simplified question:
"What's the best motherboard", when there really isn't a universal answer.
Or maybe you just want it for the ROG name/theme? I guess that's a valid reason.
I'm a more casual user, so Prime/TUF features would be adequate for me. I'd have a harder time justifying a ROG purchase.