Question Which one is the best Z790 motherboard given below?

Of those, I'd go with the Z790 Aorus Elite AX. I have the Z690 Aorus Elite AX WiFi and it's been rock solid with my 12700k. Honestly though, while that motherboard is probably just passably good enough for the 13900k you should SERIOUSLY consider a higher tiered board for that CPU if you want to eliminate any probability of running into VRM issues. The i9s from the 12th and 13th Gen Intel platforms are not for the faint of heart. They WILL put your VRMs to the test and they WILL draw a ton of power.
 
I would agree. Is the minor FPS difference between the 13700 and 13900 really worth the added cost of cooling and power usage?
Not for most users. Even if you're involved in doing substantial multitasking like recording, streaming, lots of browser tabs, overlays, mods, etc., the 13700k has plenty of cores and threads to handle all that. i9 is really just for bragging rights OR when you absolutely have to have every last bit of performance you can get because you are literally pushing the boundaries as far as you can. That is not most people, even if they THINK it is them.