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It depends on the actual hardware they are using. When I review a motherboard, I compare the specs of every component of the VRM, and give a total power delivery overview of the board. Some boards are good for basic overclocking, some are made for record breaking with LN2.
I rarely review Asus boards for whatever reason, is there another site that does thorough reviews? Check those.
The "12+4" and "8+4+2" means little on its own. But generally, the higher the number, the more "spread out" the load is, which means lower temperatures and better durability. Often more capacity too
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