izo1, thank you for your feedback!
I have Kraken x62 and prior to that I had Corsair 150i Pro. I had similar temps with both of them and I believe that 360mm fans performed a bit better than 280mm of Kraken x62. I also have 7960x which gets hotter faster than 7900x.
I did try different techniques for thermal paste application and maybe there is still some room for improvement, but I think that at the end I am hitting this temp level due to limitations of my coolers.
Check what KGP was getting on his 7980xe, mine is pretty similar to his (both screenshots are attached here). I am not saying it is safe, I was just too busy with other things I have ongoing with my build to concentrate on temperature readings. I should also admit that I didn't see temperature going that high during normal operation like photo editing.
I had so many little issues here and there and didn't really have time to enjoy it yet. Hopefully soon I will sit and relax when I fix all outstanding problems.