https://www.scan.co.uk/products/nda-20-10msi-pro-z790-p-wifi-intel-z790-s-1700-ddr5-sata3-pcie-50-4x-m2-25gbe-usb-32-gen2x2-atx

Thoughts on mother board?  I'm building a gaming rig.  Likely i7 with a 4070 and 16 to 32 gb ram.  I don't want to break the bank on a MB but also want some future protection for upgrades.  Good board or overkill?

Thanks in advance.  

It's a very good MB, lots of slots for M.2, PCIe 4.0 and 5.0, modern USB 3.2, all-round support is sound. MSI build great MBs. Beware of Intel's tendency to not support their sockets for all that long though, in case you're looking to upgrade your CPU within 4-5 years or so. The way I see it, a 200 pound MB is not overkill paired with a 4070 and a fast i7. Quick question though; will you be using headphones or speakers? I think that line of cards has some pretty weak audio capabilities.

The plan is to run audio to TV via hdmi, which uses hdmi to sonos arc and surrounds.  I assume, correct me if I'm wrong, the GPU would push the audio?

Hmm, the signal has to go through the HDMI, but I'm not sure whether the MB audio codecs are still being used. Honestly, I don't know. But if you are to use an external output device without a dedicated software suite, I don't think it matters all that much regardless. It should work well, but I still hope someone more knowledgeable comes in to the rescue on this particular issue.

I don't know either.  Currently my laptop hdmi out on a 3050 is giving me Dolby atmos via the Sonos app. 

Thanks for the information, much appreciated.  

7800X3D is what you should be buying, Intel simply isn't top dog anymore. I had a 13700K and the consumption was funny, current rig is a 7900X3D and runs way cooler. Got mine for £350, would have bought the former otherwise. You talk about upgrades, but choose a dead end platform which only has minor and utter pointless Intel refresh.

I'm open to amd.  I'll look into it.

I went with AMD CPU this time around, they're efficient as hell, run very cool, have amazing gaming performance and an added bonus is that AMD traditionally keep socket support for much longer. If possible, I second Random_Matt's advice. I think I've yet to see my 7800X3D go above 63-64 degrees in any game yet.

AMD it is. I'm happy to go with the 7800x3d. I'll get the equivalent MB just for AMD.

Personally you wouldn't catch me with a non-Asus motherboard these days.
Their software engineers are simply better.