It looks like Intel may have hit a hard limit on optimizing the power draws of the upcoming 10th gen Comet Lake-S if a recent stress test leak of the Core i9-10900F is anything to go by. The test shows that the Core i9-10900F has a PL1 of 170 W but requires a PL2 of 224 W to sustain an all-core boost of 4.6 GHz. If the numbers are true, Comet Lake-S would require hefty CPU coolers for sustained turbo performance under load.

Now that the Intel 10th gen Comet Lake-H processors are out, it is time to look forward to the impending launch of the Comet Lake-S processors for desktops. Comet Lake-S is expected to launch soon, so it is no surprise to see these processors popping-up on various benchmark sites.
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https://www.notebookcheck.net/Comet-Lake-S-may-require-hefty-CPU-coolers-Core-i9-10900F-shown-to-have-a-170-W-PL1-TDP-and-224-W-PL2-for-a-4-6-GHz-all-core-boost.460196.0.html