I just pulled the trigger on a new PC as well, below were some of my focus points:
1) A CPU with proven performance in PixInsight.
For this, I used the PixInsight benchmark page to compare results across different CPUs. I ended up choosing the AMD Ryzen 9 9950X3D. I went with the 3D model mostly because I like to pretend I have time to game every now and then, otherwise I would have went with the 9950X.
2) 6000MHz DDR5 memory.
I went with 128GB of Crucial Pro (4×32GB). This is probably more then necessary, 64GB is plenty for my workflows, but I wanted to make sure it didn’t become an issue later on. PixInsight does a lot of in-memory processing, and faster RAM definitely helps.
3) Fast, Large NVMe SSD
I focused on getting a fast TLC NVMe drive but at a higher storage rate. TLC drives are faster sustained writes, and this is where I would really like to see some improvement compared to my current setup (I save projects infrequently because of slow write times, and it’s probably bad practice. I’d like to make it better). I went with the Samsung 990pro 4TB.
I already have an RTX 4080, and PixInsight barely touches the GPU outside of the RC-Astro tools; those run fast enough on almost anything Nvidia, so I don't think a high-end GPU is necessary. A modest Nvidia card works fine unless someone is gaming or doing GPU-heavy work outside PI.
Overall, I tried to eliminate the bottlenecks I’m currently feeling: CPU speed, memory bandwidth, and storage performance. File load/save times and certain heavy processes are where the slowdown shows up for me. Aside from the RC-Astro tools, PixInsight leans heavily on CPU, RAM, and disk; so that’s where I put my money.