Which will have the best VRM?
Look the specs.
AsRock:
https://www.asrock.com/mb/Intel/B660m Pro RS/index.asp
8 main phase VRM. VRM conf isn't listed. But based on the chokes amount, it most likely is 8+1 conf.
Asus:
https://www.asus.com/motherboards-components/motherboards/prime/prime-b760m-a-d4/
No VRM amount is listed at all.
MSI:
https://www.msi.com/Motherboard/PRO-B760M-P-DDR4
Again, no VRM amount is listed.
So, when official specs doesn't list VRM, 2nd source is review.
And if there isn't that info even in review (e.g MoBo doesn't have a review to begin with), then you can count the VRM chokes and make educated guess as well.
MSI MoBo has 8 VRM chokes visible (those shiny boxes around CPU socket, close to round capacitors). But not all of them are for CPU. At least one of them must be for GPU and rest of the system. Ideally, GPU and rest of the system should have their dedicated VRM phase. Hence the conf of e.g 8+1+1. Meaning 8 phases for CPU (vcore), 1 phase for GPU (vgpu) and 1 phase for everything else.
Based on the chokes amount, MSI MoBo most likely has 6+1+1 conf VRM.
7+1 seems plausible due to chokes layout, but CPU VRM is usually in even number (4, 6, 8, 10, 12, 14 etc).
There are some rare uneven CPU VRM phases MoBos, like the ATX AsRock i talked in my initial reply.
As far as Asus MoBo goes, i did find review of it's Wi-fi version,
link:
https://www.alktech.co/articles/review-asus-prime-b760m-a-wifi-d4-motherboard
Where Wi-fi version has 8 main phase VRM, in 8+1+1 configuration.
But since you asked about regular version and not Wi-fi version, it has less VRMs. That you can easily see when you count the VRM chokes. For Wi-fi version, there are 10 chokes, making the conf 8+1+1. But regular version has only 8 chokes, making possible conf 6+1+1. Or 7+1, same as MSI MoBo.
Out of the three, AsRock has most VRM phases but it lacks heatsinks on chokes. So, it isn't meant for mid-tier or even high-end CPU. Low-end CPU, Celeron, Pentium would do fine. Maybe even Core i3.
Asus does have heatsink on 5 chokes but other 3 are bare.
And MSI is the worst, no VRM heatsinks what-so-ever. For that MoBo, i'd only use Celeron CPU.
For Core i5, i'd look towards at least 12 main phase VRM MoBo, IF you want stable power for CPU. While more would be better.
For Core i7, 16 main phase minimum, while more is better.
And for Core i9, i'd only look 20 main phase VRM MoBos, if not the best that can be get (26 main phase MoBo from MSI).