"A Noctua NH-U12A would knock another 6-7°C off the two fan temp of the NH-U12S."
Not sure that would be the case. I have a 3700X with a NH-D15 on it, and the temps still hit about 73C on the AIDA64 stress test. My temps aren't much lower than the 3950X despite the beefier cooler, and it is possible that they are only lower at all due to the 3700X being a 65W part vs 105W for the 3950X.
My 3900X is under an EKWB custom loop, and that maxes out around 68C. Although, the 3900X has less heat density on the cores than either the 3700X or 3950X.
After a while, the heat transfer from the cores to the IHS becomes the limiting factor, and improved heat dissipation does not equate to further reduced temperatures. AMD seems to want to push the narrative that better VRMs and cooling will improve performance, but it likely doesn't.
I would love to see a breakdown of several different air, AIO, custom loop setups across X370, X470, and X570 motherboards with the identical CPU. Odds are, they will all perform about the same.