low end mobos dont usualy support oc as good as mid and high end boards do(and better support for faster ram), but other than the features on the board and the component quality there is almost no difference in real world you would gain 1-3% performance increase going from mid range to high in the end all that matters are if you want those extra features otherwise there is no real need for a high end board the benchmarks prove that
High end 'boards offer: More high spec connections: 6Gb/s SATA, USB 3.0 and PCI-E 3.0. They'll usually accept more, faster memory and have more sophisticated memory/HDD controllers. They support a wider range of overclocking options and more stable power delivery-an important feature for said overclocking. Some support very high quality sound, either directly on the 'board itself or through a provided add on (daughter board) card. They all support at least dual graphics cards some can support up to 4.
Low end 'boards reduce all these features with fewer SATA/USB/PCI-E connectors and may totally lack support for overclocking/Crossfire/SLI although more than a few will support dual cards they often do so at lower connection speeds.
Unless you plan on serious overclocking or need dual PCI-E 3.0 x16 slots a mid/low end 'board will be fine.