New PC with RTX 3070 bad FPS

The CPU utilization by itself doesn’t mean much, because it’s never used to its maximum, not even close, but the 8% utilization of the GPU seems very low. You had to be severely CPU limited to get that kind of utilization. I would try to uninstall the drivers with DDU and reinstall again.
Also check if you don’t have anything else limiting your GPU, maybe a wrong setting that you were not aware in Afterburner, if you’re using it.