You're all getting it right some places and missing it in other places

Here's thje skinny on it.
Allot has changed in direction for motherboard manufacturers. Since the Core2 took over from the Athlon64's as the platform to have, Asus has been ruling with an iron Fist. P5WDH, P5WD-WS, etc... These were the boards to have... From there Asus just kept bringing it. Striker Extreme, P5N32-E SLI etc... yes the 680i chipset had issues but if you were going to go 680i then Asus was the board to get par none (we didn't get EVGA and XFX at the time)
Enter 965 chipset, Gigabyte started to come right (new CEO who was an engineer first) dropping the DPS module and started focusing on solid overclocking friendly motherboards and leaving the oem sector. Enter solid capacitors, first ROHS compliant motherboards, ferrite chokes, etc...
At the same time Asus was still bringing it strong and today as it stands Asus holds top rankings across ORB (Futuremark result database) and HWBOT. Gigabyte is starting to trickle through as they are making beautiful progress on the R&D side of things and interacting with the high end enthusiast\gamer users...
Meanwhile MSI has seen a downfall for the most part, their last stellar board was the MSI K8N Platinum 939 NForce3 250 based boards. Those ruled but had their own issues. After that they started to go downhill, same goes for Abit. Who were champions with the AW9D-MAX and before with the NF7-S but of late they have been even eclipsed by Foxconn who have two (and a coming 3rd) scorching motherboards in the form of the AM2 C51XEM2AA and the Foxconn Mars. Which is probably amongst the three best P35 based boards I've ever used.
As for who is best, it changes board by board. Asus has such a rich product catalog not even GB can match it in that regard, however GB is slowly catching up and one can't say get an Asus or Gigabyte of the same price point and chipset without really going into the details which you are unlikely to care about.
Right now best X38 board in the country (FSB, performance and cooling wise) is the GB X38-DQ6, followed by the Asus Maximus Formula, (their same level actually)
If you looking to buy between the two either will do, if the Asus us cheaper get that, if its not get the GB .