1. XenForo allows your license to lapse; IPB does not, and you lose your license after 2 years I believe.
2-3. Bob's add-ons functionally blow most things by Invision away. As far as filters go, I have rarely seen filters used on any gallery system, so I do not know how worth it is to have that functionality. The XF Media Gallery could use some work, however it does have the ability to be deeply integrated with other content types (https://xenforo.com/community/resources/ozzmodz-xfmg-attachment-mirroring-album.8604/) which makes it very robust.
4. Advertisements aren't difficult, as it is as simple as editing a template, or using an add-on. If you want a fully featured ad solution, Siropu's add-on (Lite: https://xenforo.com/community/resources/ads-manager-2-lite-by-siropu.7002/ or Full: https://xenforo.com/community/resources/ads-manager-2-by-siropu.6153/) makes life simple, and again functionally is better than IPB by default.
5. XF works with any S3; DigitalPoint has released a CloudFlare add-on (https://xenforo.com/community/resources/digitalpoint-app-for-cloudflare-r.8750/) that integrates R2.
IPB only offers a more complete site when you argue platform to platform, ignoring add-ons. When you include add-ons, XF offers much more capabilities with a better development base.
As far as performance, big board to big board, XenForo outperforms IPB from my experience, and that is a very complex board with a lot of custom development.
Blogging wise, UBS by Bob is better than Invision feature wise, and for commerce IPB no longer supports physical goods and is still fairly barebone. DragonByte eCommerce is fairly equivalent (at least from what I saw when I last checked IPB), and honestly I would go with Shopify or WooCommerce simply due to extensions and integrations, especially for dropshipping.
