One of the fundamental things about Intel B360/H370 when we consider a comparison against Intel Z370 is the lack of overclocking support (even with a K-SKU processor).
Below is a comparison table between B360, H370 and Z370. Other things to note is that for storage, B360 doesn’t support RAID configurations but H370 does. There are also far less CPU PCI-E lanes available with B360 as well as less USB ports. See the comparison table below, courtesy of GIGABYTE.