Anticipating that some of the ongoing component shortages may ease off in the next 4 months, if you were buying a new PC what spec would you be chasing now to best future proof MSFS and why?
32Gb of RAM and SSD are a given, I’d like it to be quiet, so case, cooling, CPU and GPU are of interest.
Thanks in advance.
5600X or 5800X for CPU (more cores is overkill and a waste of money)
RX6800XT or RTX3080 for GPU (RX6900X and RTX3090 are way too overpriced for what they bring)
Case is way too personal of a choice, just get something with plenty of airflow.
Ill take the risk and recommend a case (Yes i know its personal preferece)
Lian Li Lancool II Mesh Performance edition (Not the RGB Mesh one) / You also cant go wrong with a Phanteks Eclipse P500a (non rgb) either.
Mort has it perfectly covered with the GPU/CPU recommendations (Although i went for the 5900x)
I would also go a little further to seek out ram that is CAS 16 DDR4 @ 3600 so you you can have 1:1 with the CPU Infinity fabric and the memory clocks. Some may go for CAS 14 @3200 but then you would have to overclock it and some cant be bothered with that.
Correct, went for 3600MHz CL16-16-16-36 myself, but we’re talking about fine tuning then 
“Future Proofing” and "Gaming PCs " is probably a contradiction in terms.
One issue to consider in looking at specs is whether you are likely to ever use VR as things like the Reverb G2 are far more demanding than even a 4K 2d screen.
GPU
Try and find reviews and ignore advice from online experts as it is like asking a car fanatic what brand is best - you are never going to get an unbiased answer about AMD versus NVidia.
Currently the AMDs have an advantage in VRAM and may be better value, however if the game ever gets DLSS and Ray Tracing (or you may be playing some other ray traced game like Control) the NVidia still do a better job of it and historically have a few less driver issues.
CPU
Again, try and find reviews and ignore advice from online experts as it is like asking a car fanatic what brand is best - you are never going to get an unbiased answer about AMD versus Intel either.
How long is a piece of string? Currently the game is bound by main thread giving the Intel camp an ever so slight advantage at most price points. Note that a new intel CPU is due out within a few weeks but it is till 14nm. If the game eventually multithreads better that may change and AMD my gain a big advantage.
Memory
Intel do not really care about memory specs faster than the max the CPU supports unless you are seriously overclocking the benefits are minimal , just get whatever the CPU supports.
AMD actually do care about memory, their processors run better with faster memory. get the fastest reliable branded memory you can.
I’m going for a new PC soon, is th RTX3070 enough (just considering the GPU)? My only game with be MSFS.
(added: probably will decide on 5000 Series (Zen 3) AMD CPU , the computer (when not playing MSFS) will be used forthe stock market (programs I’ve written) and other programming.)
I would say:
up to 1440p and 2D yes
4K and 2D borderline
VR with something like Reverb G2 definitely borderline consider upgrading
First question you need to ask yourself if what resolution you’re targeting. If it’s 1440p, then most likely a 2000 series NVidia card or an RX5700XT will suit you fine.
If you’re targeting 4k, 1440p ultrawide or VR, then you’re llikely better of with a 3000 series NVidia or RX6800XT.
4K should run fine on a 3070. If you want all the ultra details etc then maybe go for a 3080. There’s a lot of stuff to go through, so sadly I can’t give you a simple yes or no answer.
While I agree with most of your points, you’re a bit behind the time here.
The new 5000 Series (Zen 3) AMD CPU’s beat Intel on both Single thread and multi thread performance (there’s plenty of benchmarks to find on the web on this, so don’t trust my word on this).
Maybe with the 11th gen Intel will be back on top for single core performance, but if you’re buying new right now, there’s no reason to go with Intel (apart from maybe availability).
If I have unlimited budget. I would go for:
MSI MEG X570 Godlike Motherboard
AMD Ryzen™ 9 5950X
MSI NVidia GeForce RTX™ 3090 SUPRIM X 24G
4x 32GB (128 GB) Corsair Vengeance LPX 4000 MHz DDR4
2 TB Samsung 980 PRO PCle 4.0 NVMe M.2 SSD
You have 3 x M2 slots. Surely with unlimited cash you would buy multiple NVME drives and stripe them with Raid - just for the street cred 
True, but since we only have 20 PCIe lane remaining available. 16x has already been used for the GPU, so there’s only 4x lanes available. And that would be used by the single M.2 slot. Adding more would split the lanes apart, and with the risk of data loss on RAID 0, doesn’t seem worth it.