They have the same chipsets, but Asus uses better quality components. Usually Intel will limit bios options.
dipankar dude there's your answer. In this quote. ASUS, Gigabyte, MSI (these three are the best mobo manifacturers if you ask me) use quality components, OC'ing is a breeze, solid caps, tons of features, better cooling on the top models etc etc.
Quality components depends upon the amount of money u pay for a mobo.Asus is not God that they will use top notch component in cheap mobo.they will also have to make profit.Intel extreme series board are as good as any Asus board