I found a potential issue with the $1500 build (2024 article). Apparently the CPU settings for the Gigabyte Z790 Gaming X AX had the potential to lead to rapid degradation of the Intel CPU. The BIOS update (F11) to address this by adding the Intel defaults caused issues for some users, Specifically, random restarts (kernel power error) at idle or low use for the CPU. Some fixed this by flashing back to F10, Some fixed it by disabling C-states C8 and C10.
As you might guess, this is an issue that we are experiencing with the i5-14600KF in the Gigabyte Z790. Runs Prime95 just fine, temps are good, no issues with gaming, Memtest86 checks out, but we get random restarts (no BSOD) at idle or low usage.
We are going to disable C10 to start, and then C8 if the issue persists. Thus far, people experiencing the issue have said that Gigabyte isn't aware (not enough reporting), and so it might be some time before there is a BIOS fix.