1) it would be best to give us the exact REASONS (gaming?) for the PC build
2) I know you said INTEL but AMD RYZEN makes sense too (I recommend both depending on need and budget), such a an R5-1600 Ryzen build.
3) What do you mean by "upgrade potential" anyway?
If you mean to upgrade the CPU later then AMD may be the better way to go (such as an 8-core ZEN2 CPU in 2019+).
Intel 8th gen for this socket may not be easy to find in a few years since Intel will be on to a new socket soon.
4) COFFEE LAKE motherboard for non-K (not overclockable) CPU's that are much cheaper won't be available for a few months.
5) virtual vs real cores:
Really hard to compare. For gaming if you have a six-core CPU then adding hyperthreading (virtual) cores likely adds you NOTHING or at least very little.
At best it usually helps no more than 30%. In fact, it's often better to have a higher FREQUENCY 4-core (hyperthreaded) CPU than to have a 6-core.
6) Terminology BTW is:
6C/6T (means six cores, no hyperthreading)
6C/12T (six cores, each is hyperthreaded)
"hyperthreading" means another thread of code (i.e. another program or thread in same program) can be stepped through during the IDLE times that the CPU cores is waiting on new data from system memory.
So it's the same CPU core just toggling between two threads of code. A few buffers etc were added to immediately move in a 2nd thread of code, again during the times it's normally just waiting.
7) 4C/4T (5GHz) vs 6C/6T (3.8GHz?)
i3-8350K vs i5-8400
- that's a very difficult choice. the 4-core CPU will win in most situations (once overclocked) where a CPU bottleneck exists, though in many there may be no CPU bottleneck anyway. If i had to choose I'd probably get the i3-8350K (and overclock to 5GHz ish), though you add the cost of a good CPU cooler to ($50 or so).
This is why the PURPOSE, BUDGET etc is critical to giving good advice.
If we assumed say a 25% higher clock (if i5-8400 is setup to all cores at 4GHz), then you need programs/games that need most of the i5-8400's six cores to benefit (50% more cores, but the i3-8350K can have 25% higher performance per core)
However, it's rarely quite so SIMPLE so it's best to look at benchmarks of i3-8350K at 5GHz vs the i5-8400. (again, I think the i5-8400 can be setup to have all cores at 4GHz with most motherboards currently but correct me if that's wrong)
SUMMARY:
If you can't wait, I'd strongly recommend an R5-1600 Ryzen setup instead (depending on need).
*You really need to give the TOTAL BUDGET and list the parts they are meant to include, and the PURPOSE to get good advice on which parts to get.
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