With the B760M Bomber WiFi (seems to be a special model only for certain markets), using this quite cheap VRM with discrete MOSFETs instead of Powerstages, and small VRM heatsinks, it's possible that you get VRM thermal throttling somewhere maybe around 150W power draw from the CPU already, or at least it would probably get toasty hot already. And if you look at
this thread, you will see that a 14700 can draw upwards of 300W if let completely off the leash (and if your CPU cooler is powerful enough to handle it, which is another big challenge), otherwise you get CPU thermal throttling.
Now, about VRM thermal throttling, this is more serious than CPU thermal throttling, because it will be much more aggressive. Once you have VRM-induced thermal throttling (so, from the board's side), the performance will drop a lot, it throttles the CPU a lot. If you read
this thread, the BIOS on some lower-end boards actually enforces hard power limits that you cannot circumvent, in that case 135W. Which is a good hint, because that MSI PRO B760M-P seems to use the same VRM section, only that board doesn't have any VRM heatsinks at all, so it can overheat even quicker.
I made a picture to illustrate that this VRM is pretty much identical:
MSI don't give any information about the VRM of the B760M Bomber WiFi, but we have the information for the PRO B760M-P, as i write in that second thread, and we know what CPU power draw MSI deems this VRM to be capable of, and this figure is 135W. Then maybe we can add a good 20W CPU power draw because of the small heatsinks on the Bomber.
If you had to limit the CPU to, say, 150W, then you would lose probably up to 15% of the possible performance of a 14700(K), compared to running it at 253W (to take an Intel power limit figure as an example). This puts the performance more to what a 14600K would achieve, which natively wants to draw ~175W under fully multithreaded load, so it wouldn't have to be limited much to begin with. So on these two boards, using a 14700(K/F) doesn't make too much sense if you want to exploit its full performance potential, it would be better to use an i5 at the most.
Let's see what the MSI PRO B760M-A WIFI does differently.
MSI always exaggerate and call it 12+2 (or 12+1+1) design, but it's really 6+2 phases, with doubled components to spread the thermal load. It's still considered a low-end solution because it's also still made up of cheap discrete MOSFETs (the little black chips that are in groups of four). But: At least a lot of the components are doubled. All the MOSFETs are doubled, two per phase on the Hi-side / 12V side, outside, and two per phase on the Lo-side / ~1V side, inside. And there are 14 chokes (the grey rectangles around the CPU socket), so the chokes for CPU Vcore are doubled, only the outermost SoC/iGPU chokes are solo. Also, the heatsinks on the PRO B760M-A WIFI are way larger than on the Bomber.
So while this is still not really what's considered an adequate board/VRM for a 14th gen i7, this one can probably deal with up to 200W power draw from CPU, so the power limits can be set a bit less harshly. Only on the MSI MAG B760M Mortar WIFI II you would not have to worry about the VRM at all, purely about CPU cooling.