Which board is better for a new budget build?

The Gigabyte B550M DS3H R2. It takes current AM4 Ryzen CPUs, supports up to 128GB DDR4 and has HDMI/DisplayPort. The Asus H110M-K is limited to older LGA1151 Intel chips and 32GB DDR4-2133.

Can I use my old Intel CPU in the Gigabyte board?

No. The Gigabyte uses AMD's AM4 socket. Your LGA1151 Intel CPU only fits the Asus H110M-K.

Which has more memory headroom?

The Gigabyte, at up to 128GB. The Asus tops out at 32GB across two DIMM slots at DDR4-2133.

Do I need a graphics card with either board?

With the Asus you need a CPU with integrated graphics or a discrete card, since it only outputs DVI-D and VGA. The Gigabyte's HDMI and DisplayPort work only with Ryzen CPUs that have integrated graphics; most Ryzen chips need a discrete card.

Which is worth the extra money?

The Gigabyte, unless you already own a compatible Intel CPU. Its newer platform, higher memory ceiling and modern display outputs make it the better value for a build from scratch.

Which board has better storage options?

The Gigabyte. B550 boards add M.2 NVMe support alongside SATA, while the Asus offers only 4 x SATA 6Gb/s ports.

Asus H110M-K Micro ATX Motherboard vs Gigabyte B550M DS3H R2

These are boards for different builds, not interchangeable picks. The Asus H110M-K is an entry LGA1151 board for older Intel CPUs, capped at 32GB DDR4-2133 with 4 SATA ports and only VGA/DVI output. The Gigabyte B550M DS3H R2 is a modern AM4 board for Ryzen, supporting up to 128GB DDR4 and HDMI/DisplayPort. Buy the Asus only if you already own a compatible Intel CPU and need a cheap replacement; otherwise the Gigabyte is the better long-term buy.

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