No tangible benefits of the i9-12900k over the i7-12700k for gaming use, it honestly only applies to benchmarks as no games can saturate the current amount of available P-cores.
That AIO isn't enough cooling capacity to handle the i9 if it gets pushed. You'll constantly be running high temps for no reason, simply because of the cpu output wattage, if anything you could possibly see thermal throttling if using the i9, actually dropping fps and output performance as boost algorithms suffer.
Running a 3080 with i7 at 1440p (QHD) will get you roughly the same results as with an i9 and 3080.
RM850 with i7 will have more headroom and run cooler and within specs with the 3080 than i9.
You'll have serious issues cooling an i9-12900k in that msi 100r case, it's not exactly brilliant for airflow, which with a 3080 and i9-12900k is a priority, especially combined with a cut-rate 240mm AIO.
You'd honestly be better off with a Ryzen 5900x platform or Intel i7-12700k, the 12900k was a disaster from the start and really not worth the money and consequent thermal issues for gaming.