Personally, I believe that this is a mediocre to good implementation. All 4090 cards have more or less the same performance, so I won't delve into FPS numbers in my review, as there are already countless game benchmarks available.
Pros:
1) The cooler provides excellent cooling performance for the card. At stock 450 watts, it runs comfortably at 60-65°C without any noise from the fans.
2) Sufficient connectivity options at the back, with one extra HDMI compared to other brands.
3) The metal construction of the cooler gives a great sense of quality, unlike any other card I've had or seen. It also has an excellent gunmetal finish.
4) It has satisfactory power phases and good quality PCB, capable of easily supporting up to 600 watts with unlocked power limit or even better with a more extreme BIOS that I have safely flashed, compared to poorer implementations.
5) I have a 3440x1440 200Hz monitor and have no issues in combination with the 12900k, reaching 200fps in every game I have played so far. I can even use DLSS quality mode if needed, and there's no need to overclock the frame generation, which runs perfectly in my tests. It exceeded my expectations, and I haven't noticed any visible artifacts.
6) I like the new connector. I know there are negative rumors about it, but most of the time, the blame lies with users not fully inserting the plug. Personally, I push it hard with the power limit fully open and haven't encountered any issues. After installing it in your case, give it a final push on both the card's connector and the power supply connectors to avoid such problems. Overall, it is sturdy, and after cable management, it may pull slightly, but it's not immediately noticeable. Double-check everything, and it's all good. In the end, it's better to have one cable instead of a mess of four 8-pin connectors that would be needed as an alternative on the card.
Cons:
1) Tremendous coil whine, even at stock. I have never heard anything like it before, and it sounds like a saw that changes its sound when rotating the camera in games. It easily penetrates the soundproofing of my case and can be heard loudly and clearly. Worse implementations like Gigabyte's and Zotac's seem to not suffer from this issue. It's a disgrace for Asus in this aspect. So, in the end, the quiet cooler is useless.
2) It may be specific to my silicon luck, but my chip is not completely flat. I have tested it with both the stock cooler and an EK waterblock, causing some contact issues between the chip and the cooler. I have a higher DeltaT than I would like.
In summary, it has immense processing power and good build quality for both the PCB and the cooler. It also has a good design for those who prefer something more discreet, durable, and not a plastic circus. However, I wish it didn't suffer so severely from coil whine.