I agree with this, more expensive CPU will always give more performance over a high end motherboard.
High end motherboards are mainly a waste of money, unless you 1. Push crazy overclocks with exotic cooling, 2. Have need for high end audio supplied by high end motherboards. Many now come with USB powered DAC's, amplifiers and are on par with very expensive stand alone audio equipement.
Few things to clear up:
* High end boards are not better for CPU overclocking, low and mid range range boards can do very well. However, some, not all high end boards are better at RAM overclocking - thisnis because they sacrifice RAM capacity for shorter traces that reduce signal noise.
* Audio: The audio on high end boards isn't actually good, I recently took a look at the components on top Gigabyte, Asus and MSI x570 and Z690 boards and was surprised to learn that even the most expensive motherboard you can buy from either brand is only using mid range audio components. I did not find a single board packing top of the range audio even $2000 motherboards. If you want good audio, use a soundcard or DAC/Amp combo they are much better than onboard and the difference becomes greater the more expensive your speakers or headphones are.
* So if high end boards are not for overclocking and audio then what is their purpose? They have two main purposes, overkill gamer looks and having the most IO ports (most amount of usb, data, Nvme connections, fan hubs and 10g Lan etc so that you can connect more things to your system)