The P35 boards can be had for as little at $70. They are very popular because they are great overclockers, some support crossfire, and they are probably the best motherboards for the price.
As for native command queuing, I don't believe either one supports it, although they do support AHCI.
P35 in general is a better Overclocker because most of them have high FSB walls. But if you're not overclocking I'd take the Nvidia seeing they have nicer memory controllers ^^