The Gaudi 3 128GB has about 279% more memory bandwidth (3,276 vs 864 GB/s). Batch-1 decode tracks bandwidth closely, so a model that fits both cards should decode roughly 279% faster on the Gaudi 3 128GB. The Gaudi 3 128GB fits more of the catalog at Q4/8K — 47 vs 39 of 61 models (128 vs 48 GB VRAM). Largest model that fits the Gaudi 3 128GB but not the L40S 48GB: DeepSeek-V4-Flash (158.1B). MSRP is $12,500 for the Gaudi 3 128GB vs $8,000 for the L40S 48GB. MSRP is a launch list price, not live retail — Amazon prices move; click through for the current price. Not retail-shoppable: Gaudi 3 128GB (datacenter-class; cloud rental is the realistic way to use it). In the Q4/8K head-to-head below (50 shared models), the Gaudi 3 128GB posts the higher tok/s in 50 rows vs 0. Methodology.