Youtube: GamersNexus
where you can find all the benchmarks and information you need.

for a gamer pc? then definitely AMD. (9800x3d and 7800x3d are the leaders in games, both much more efficient than Intel)

until recently, the Ryzen 7 7800X3D was the best gaming CPU, similarly fast as the 14900K but with lower energy consumption and therefore better cooling.
Unfortunately, the CPU has just become more expensive again.
I wouldn't buy the 14900K as it consumes a lot of energy and has had stability problems in the past.
There is now the successor Ryzen 7 9800X3D which is currently the fastest gaming CPU. However, it is difficult to get right now. I estimate that the situation will be better in a month's time and the new CPU will be available again.
However, even with a fast graphics card, there are only differences at low resolutions and even that is probably only noticeable to a professional in e-sports games, everyone has to decide for themselves how relevant the difference is for them.

It all depends on how the PC is used
For gaming it's the best, heats up less, consumes less and is faster.
but for other applications it's less powerful

No