The above from Tetras look great to me, although if you're going AMD, I'd recommend trying to spend a little more for a 6000 CL30 memory kit instead. Corsair Dominator Platinum 64GB 32GB x2 kit for example (my wife has this and it works perfectly with her 7800X3D at EXPO).
For raw gaming the 7800X3D is currently the king, the 12900K system is kinda end of life due to the 13th/14th gen Intel issues, but cheaper and a bit more multicore performance
If you wanted Space Marine 2, the current bundle which comes with that from AMD also adds decent value as the game is not cheap to preorder, and suspect will be one of the hot games for a few months at least on release.
If you decide you want a better cooler/AIO, I'd heartily recommend the Artic Freezers also. They're often way cheaper than many others, whilst having some of the best performance. They are thickbois though.
For reference on how much better these new architectures are however, I used to have a 10700k, not that dissimilar for gaming from your 10900K. I swapped to a 12400, but with one of the overclocking motherboards and clocked it up to 5GHz all core (25% OC) with a mid tier cooler. In hindsight I should have got a decent AIO rather than the AK500 I got on offer, as much as its a decent enough air cooler, and quiet, I hit thermal limits trying to go higher, I suspect my chip could hit another few hundred MHz easily, with the right voltage and cooling solution.
However, this overclocked 12400, despite only having 6 cores, beat my 10700k handily in single thread, and beat it slightly in multithread, despite the 6 vs 8 core deficit, and that's despite me having to run my memory kit at around 3333MHz due to limitations on RAM with the i5.
Most of my games have substantially better minimums now, I'm just running out of headroom in some newer titles and want to upgrade again haha
My wife has a 7800X3D, and it beats the living snot out of this overclocked 12400, especially in combination with her newer GPU
I will probably go 9800X3D if they turn out to be decent or MAYBE Intel Arrowlake when it comes out, to ensure I have some future platform lifespan, but I'm wary of Intel now as anything after 12th gen have some serious latent issues right now, which Intel have been sandbagging for a while, and it's hit confidence for sure.