I am having the exact same issue using a 12700K processor and 3060TI with 2x8Gb Crucial Ballistix at 3200Mhz..
Everything else is behaving perfectly, but I identified the restart issue the first time I installed an update in Windows 10, after selecting the "Update and restart" option the computer shut down but on restart it posted and the screen froze with the MSI logo loading screen. Had to turn off the computer manually and start it again which provoked that Windows uninstalled the update due to an error on the process.
Same thing happened when I tried to upgrade to Windows 11, wasn't able to do it due to this issue, the system was not able to restart properly so every attempt failed. Finally updated to Windows 11 by manually shutting down the computer and doing a clean start. I was hoping thigs would change in Windows 11 but it has not, same situation.
I have updated to several different BIOS and situation stayed the same, right now I am at BIOS 1.31 BETA and everything is the same as before.
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I have tried several memory configurations XMS ON/OFF, using only 1 stick, moving the sticks to differente slots and no improvement, it won't restart properly and freeze on MSI logo screen. I did also acquire a new Corsair Vengeance pair from Amazon and situation is the same.
Any ideas on how to solve this restart issue? Curiously many have stated sleep issues and mine has no issue at all there which would be much worst than this, fortunately the restart process is something that I only do while installing updates or new programs which has the workaround of shutting down and booting up from scratch.