From my understanding, it's not really the number of layer but the signal integrity of the PCI-E 16x slot that need to be good enough to support PCI-E 5.0What's this "OR" nonsense, didn't AMD state that ALL X670/B650 boards will have to have M.2 with PCIe 5.0?
So "E" is just designation that PCIe x16 slot is 5.0, while "non-E" would be 4.0
And yes, it has nothing to do with chipset as in the chip itself, they're all 4.0 tops. 5.0 comes from CPU.
And no, 5.0 on x16 slot shouldn't require more PCB layers compared to "just M.2 5.0" which - is mandatory. For proof, see boards that have been announced, where both X670 and X670E had 8 layers.
* If reports so far were correct
Edit: just checked, Gigabyte and MSI official pages state 8-layers for both X670 and X670E. Didn't see any 6-layer AM5 boards so far
The M.2 slot is usually a little bit closer to the CPU than the GPU slot. that is maybe why it's going to be easier to guarantee that. Still we will see.
we will also see if next gen GPU support PCI-E 5.0, else, it's really future proofing.