BIOS update is actually a non factor in my opinion. You can always just ask the shop to update it for you before they ship the item.

The real question would be whether the 2.5G lan, Wifi 6E, more USB ports, and a second M.2 NVME slot is worth 4k over the B660i. Not to mention, the B760i does seem to have a more robust VRM setup although this is only surface inspection.

So I'll raise another option. the MSI B760I EDGE MPG at 11.3k on Bermor looks to provide pretty solid specs. Looks comparable to the Gigabyte B760I for 1k less. For a 3k difference, I'd argue it's acceptable since M.2 storage is always preferable as it takes less space which is pretty important for the ITX form factor. Add in the other features and improved board quality too.

If you're willing to buy on amazon, the Asrock Z690M-ITX/AC also looks like a steal for the features it provides since it costs less than 10k right now which makes it eligible for free shipping without import taxes as well.