Intel also has now up to 480 cores in an 8-socket server with 60 cores per socket, though Sapphire Rapids is handicapped in comparison with AMD Genoa by much lower clock frequencies and cache memory sizes.
However, while the high-core-count CPUs have excellent performance per occupied volume and per watt, they all have extremely low performance per dollar, unless you are able to negotiate huge discounts, when buying them by the thousands.
Using multiple servers with Ryzen 9 7950X can provide a performance per dollar many times higher than that of any current server CPU, i.e. six 16-core 7950X with a total of 384 GB of unbuffered ECC DDR5-4800 will be both much faster and much cheaper than one 96-core Genoa with 384 GB of buffered ECC DDR5-4800.
Nevertheless, the variant with multiple 7950X is limited for many applications by either the relatively low amount of memory per node or by the higher communication latency between nodes.
Still, for a small business it can provide much more bang for the buck, when the applications are suitable for being distributed over multiple nodes (e.g. code compilation).