(See below, the issue has been resolved)
I am giving 3 stars for one and only reason:
The motherboard refuses to recognize my graphics card (previously RTX 3080 Ti and now RTX 4090) as a PCIe Gen 4 x16 device and only operates at PCIe Gen 4 x8. Perhaps the issue lies with the CPU (13700K), which I have yet to confirm, and that's why I plan to edit my review later when I figure out the cause.
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Overall, it is the most budget "high end" motherboard in Gigabyte's Aorus series. Compared to other DDR5 motherboards at the same price, it offers more features while keeping the cost low, which in my opinion is one of its biggest strengths.
Its BIOS has MANY features, especially for overclocking, and it is very user-friendly.
It has many USB ports, which personally is a must for me and that's why I chose it.
Its software has improved significantly and is now usable without any glitches.
It has 4 slots for NVMe M.2 drives, one of which is PCIe 5 (just like the GPU's PCIe slot), which I think is unnecessary at the moment but it is future proof.
In terms of design, it is quite beautiful, with plenty of heatsinks. The fact that it has "clips" instead of small screws for the M.2 slots also makes it very user-friendly and helps with quick installation.
It does not have RGB, so if you are going for RGB builds, I recommend a different motherboard.
Overall, it is the top DDR5 motherboard in terms of features and design for its price, but for some reason, it seemed defective to me. I will edit later when I confirm whether the motherboard is at fault or not.
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Edit:
I am changing my review to 5 stars because it turns out the issue was due to poor CPU placement. The liquid cooling was exerting more pressure on it than normal from one side, causing poor contact from the other side. After repositioning the CPU and replacing the stock CPU cover with a Thermalright contact frame, the motherboard now recognizes the GPU as a PCIe Gen 4 x16 device properly. Therefore, I am giving 5 stars because the mistake was mine.