High CPU speed is still important, tons of cores less so. My current Intel 9900k has 8 real cores, core load is normally fairly uneven. Some cores(often just 1 , probably involved with real-time/low latency stuff) get hammered, others less so.
If latency is not a problem and you can use a higher buffer(say 512) core load is more even.
A Z790 board with an Intel 13900k will be plenty for even the most demanding tasks. It will need a beefy PSU and some serious cooling, though.
32 GB RAM is fine unless you use giant sample libraries. NVME is faster than SSD’s, nice for quickly loading big sampled instruments. DDR5 can be a bit faster than DDR4, but it doesn’t make that much of a difference.
Unfortunately powerful PC parts have become expensive.
It is a good idea to buy from a company that caters for the DAW markets, you pay extra but they will have tested the system for use with Cubase and help you if something doesn’t pan out. Also, if you’re sitting next to your computer you better make sure it is silent.