My first idea is the i7-14700k, i9-13900k or i9-14900k or ...
This board is good for all CPU models, but i think that the i7 is the most well-rounded CPU overall. The i9 is nice if you just want "the best", but the power draw under full load can even overwhelm nice AIOs. Furthermore, all the best 13900K and 14900K are reserved to become a -KS and be sold at a higher price. Therefore you are not likely to get any i9 that's good for overclocking at all. But even the 14700K, you will hardly be able to overclock. The problem is the very high power draw of these new CPU models even at default settings. So once you try to raise the frequencies over the stock ones, you will need even more voltage, which makes the power draw go through the roof. Meaning, you will immediately be temperature-limited in your overclocking.
When these CPUs are already running into thermal throttling even at stock frequencies with maxed out power limits on most coolers, then how are you ever going to overclock? Overclock means even higher temperatures. So this is out of the question with most modern high-end CPUs. Instead, if you want to tweak something, focus more on the RAM, for example optimizing the timings. That has no downsides in the power consumption, you just have to know what you're doing and you have to test for stability.
And the RAM, CORSAIR Vengeance CMK96GX5M2B6600C32 Mémoire RAM DDR5 96 Go (2 x 48 Go) 6600 MHz CL32 or ...
That amount of RAM can be necessary for professional applications, like rendering, video processing, lots of VMs, things of that nature. But it will do absolutely nothing for daily use or gaming, most games don't even use more than 16 GB RAM. So 2x 16 GB would be more than plenty for years to come, and it usually runs better than 2x 32 GB or 2x 48 GB. So if you want the best RAM performance, get a kit of 2x 16 GB with a nice XMP. Also see my
RAM thread, and see
this video.
SSD MSI Gaming SPATIUM M570 PRO PCIe 5.0 NVMe M.2 2TB FROZR or Crucial T700 2TB Gen5 NVMe M.2 SSD with heatsink or ...
I would highly recommend an M.2 PCIe
4.0 x4 SSD instead. The available PCIe 5.0 SSDs run way too hot, their controllers still have a way too high power draw. Until they come out with newer controllers that use a better manufacturing process and further optimizations, the PCIe 4.0 SSDs are superior. The only advantage of the PCIe 5.0 SSDs is the higher linear thruput, which is almost irrelevant in most real-world workloads, it mostly makes for impressive benchmark numbers. So i would suggest something like a Crucial P5 Plus, WD Black SN850X, Seagate FireCuda 530 or Samung 990 PRO.
Then it's a matter of, what CPU cooler do you want to go for? Right now, the new best price/performance AIO is the Arctic Liquid Freezer III. Alternatively, a high-end tower cooler like the "be quiet! Dark Rock Elite" for example. Then the question of the GPU, as well as the PSU (depending on the power draw of the GPU).