The K will give him more longevity not to mention better out of the box performanceand quicksync if required. And if you do not have a spare GPU, the iGPU can save you a lot of trouble during troubleshooting. For all of that, its 50 bucks well spent. The z590 will give him better audio, lan, memory controllers as well as more PCIe lanes and additional connectors. The 32gb can give him more ability to multitask, not to mention more longevity again. The cooler is fine for K cpu.Swap the K for F.
Change 32GB to 16GB
Lose the $10 fans since your case already comes with fans
Get a much cheaper B460 motherboard that doesn’t support overclocking
Swap the cooler to a smaller one
These changes save approx $400 / 30% of the system cost with zero performance sacrifice.
Now you have value for money.
I would only make those changes if budget is tight.