It would help if any of you had actually read up and understood what's going on. Asus started all this by claiming that Gigabyte's DES setup is no good as it's a software based power saving feature and that the EPU is superior becuase it's hardware based. This statement isn't true, as for starters, the EPU requires software to work as well and Gigabyte's DES uses a smarter design, as they don't require an extra hardware chip to get the same result. Another part of this story has to do with Intersil who makes the power regulation IC's used by Gigabyte, as Gigabyte struck a deal with them which left Asus short on chips from my understanding and this is part of what kicked all of this off.
The presentation in question was shown to media during an event in Taiwan at Gigabyte's HQ. There's no wonder that Asus' EPU has been questioned, as what many of you might not remember is that initially, Asus claimed a power saving of 58.6% but this was later upgraded to 80.23% without any hardware, software or BIOS upgrades being performed. Some of the more recent stuff from Asus claims 96%+ power saving (
http://event.asus.com/mb/6engine/index.htm) which if you have any kind of clue what you're talking about, sounds like pure science fiction, that is unless Asus has quietly invented room temperature super conductors.
The other key point is that Asus' EPU only has a two step change, from 8 to 4 PWM's. This raised the question on how they do the "gear" change on 4-phase motherboards. Now, this is where things get tricky, as Gigabyte claims they don't have any "gear" changes on these boards and Asus has yet to prove otherwise. The problem is that you need quite sophisticated equipment to tell if there are any PWM phase changes happening or not, in other words, you need a special lab set up for it all, which isn't stuff your average review site can test.
The Asus motherboard used was the P5K SE EPU and it was up against the P35-DS3L as Gigabyte see these as the best selling products due to their low price. The part that is questionable is the one about capacitors, but it looks like the ones Gigabyte is pointing out are located near the CD audio connector on the motherboard. Gigabyte claims that these are "questionable quality components". At no stage did the picture with the blown capacitors look like an Asus motherboard and it's quite clear that it's off a graphics card as you can see the heatsink on the GPU. It was more of a question statement asking if you wanted to see that in your computer, but if you don't look properly it could've been interpreted in a different way. The whole reason for this argument is because Gigabyte couldn't locate the manufacturer of the capacitors used, but as long as Asus can prove who the manufacturer is, this might be an issue for Gigabyte in court. But even if the capacitors on the picture in question aren't solid capacitors, I doubt it makes a huge difference if they're related to the audio part of the motherboard, since it does't tend to get all that hot in that area of the motherboard and as such the life time of the capacitors shouldn't be adversly affected.
Despite all this, it feels like this is childish bickering between two of the largest motherboard manufacturers in the world, but it's no so different to the Intel/Nvidia stuff that's going on. I just wish these companies would spend more time improving the overall quality of their products rather than trying to find flaws in eachothers products. But ho hum...
Make what you want of this and I haven't heard Asus' side of the story, but I just thought I'd at least clear a few missunderstandings up here and add some more facts to the whole story.
And one more thing, Taiwan isn't the US, as the company with the most cash won't win in court, it's the company that has the law on its side that'll win, whoever that is.
, didnt see that comming 
) and because they are in stock more often than other brands