Although manufacturer model print on motherboard may look identical, they can be different motherboard with different bios.  Go with the Dell P/N for your pc model which is more reliable. Bear in mind for same model exactly same spec Dell often has multiple interchangeable DP/N. 5060 and 5070 have apparently identical motherboard physically and same chipset. 5070 has bios upgrade to support 8/9th gen cpu whereas 5060 only 8th.  also third party advertisement for Dell OEM board is often not 100% accurate. You can not take every word in their ad to the bank.  Broadly speaking the ad is overall correct.  
I need to replace the motherboard on an Optiplex Micro 5060. While looking at the eBay listings, I see that the motherboards for a number of Optiplex models all have the same motherboard model number": IPCFL-BS/EK. This model number is in large print on the board under the RAM slots. The model number is identical across Optiplex 5060, 7060, 5070, 7070 (except for the 65W versions, which are IPCFL-BS 65W). The 5-character motherboard part numbers next to the square barcode do differ per Optiplex model: 30VXY for 5060, etc. So are these motherboards actually interchangeable, despite the part number differences? Or are there potentially part differences on the boards, or differences in the flashed BIOS info? I can easily buy the exact part number I want, so this is not an urgent question, but I am curious as to the ability to substitute one for another.
Motherboard model numbers vs. part numbers