what is the best pc for gaming?

There is deffently no "best gaming pc".
But if you like really wanna get the best consumer specs, I would go with the following parts:
Intel Core i7-12700K
GeForce RTX 3090 ti (if you can get your hands on one)
32 GB Corsair Ram.

This all will cost you maybe around 3500 Dollars?

If you actually want to put together a pc and see prices, guids and stuff check out https://pcpartpicker.com/