What is best, CPU or GPU?

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Thanks for that input, i would probably buy another fan that has better cooling, maby even look at closed water cooling systems.. But, i read up on the CPUs, i was looking at "I7-14700K" and "I3-14100". As i understand the I7 has performance and efficienty threads, while I3 only has performance threads, but when i look at the iGPU the I7 has 1,6 Ghz and the i3 has 1,5 Ghz.
My question is then, what part of of the CPU does Jellyfin transcoding benefit from? Is it efficienty or perfomance threads or is it the GPU speed? As i understand, the i3 delivers almost 80 GB/s and the i7 alomst 100 GB/s, why im wondering what specs i should be aware about?

I will definantly also wait for the next Intel Arc generation and see, but i see no reason to put in a GPU that will make the system much warmer then if i only have an CPU with a decent iGPU, but i dont know how much is need for when doing transcoding hevc/av1, but i do understand the more power, the better, but is Jellyfins ffmpeg benefitting from many threads or the clock frequence? The effeicienty threads on the i7 is max 4,3 Ghz but the performance threads is about 5,6 Ghz?