The Quebes OS system requirements documentation recommends an Intel CPU, using its integrated graphics rather than a discrete graphics card.
Intel is recommended for security reasons, which are detailed in the documentation.
Given you don’t intend to play games nor did you mention any other graphically demanding workloads, you should be able to get away with integrated graphics.
The Intel 14900K is the current top-of-the-line CPU from Intel with integrated graphics.
As for a motherboard to pair, you should be looking at Z790 boards as they are the high-end boards with the most features — especially for virtualization.
I personally would avoid water cooling. A Noctua cooler especially will be perfectly capable while requiring much less maintenance.
I would go with a different power supply. The Corsair SF750 is fine, but the “be quiet! Straight Power 12 750W” is a better performer for a comparable cost.
I think I touched on the important things — follow up with any further questions or context.