Are ASUS and ASRock the Same?

I don't think it's as clear cut as that. I believe ASUS owns ASRock, yes. I think they are managed separately and compete against one another to some degree.

ASRock has always been more creative in their designs and it seems to often pay off for them. I think ASUS boards will generally be made from higher quality parts. I suspect you'll find that over all ASRock boards die earlier than ASUS.

I would compare ASRock to MSI in many ways.

Good deal