....different companies, different boards....
As far as performance difference they're roughly the same
As far as features, they're roughly the same (each coming with a separate onboard audio solution, the DFI coming with all locked SATA ports)
As far as accessories, the DFI's got a boatload (case carrying strap, cable sleeving, FrontX panel, UV reactive wires), but the abit's got quite a few as well(blood red LEDs, a "frontX"-type panel with a CMOS reset button and a temperature/fanRPM monitor).
As far as overclockability the DFI's got the lead.
That answer your question?
-The Pentium Guy