They can make do with 8 cores I think (if it's possible to increase the cache amount), the performance of the 12900K is only slightly lower in gaming with the E-Cores disabled. But comparing 8 Golden Core Cores with 8 Zen3D cores, they will probably offer a similar level of performance in games. So, like AMD, they need find a way to implement extra CPU cache into the design to maintain a performance lead. The 12900KS is something of a pyrrhic victory (it looks a bit desperate to release it so soon, after the very similar 12900K), if its only slightly faster than Zen3D (in games), but costs about twice as much as most of AMD's lineup, and requires a mega cooler
The absolute maximum they will gain would be around a 6% performance boost vs the 12900K, assuming 300mhz higher all core clock frequencies.