Kernel power 41 (63) CPU dying?

[Wkpf]

Hello
Since the beginning of the year i'm trying to fix my PC because od kernel power 41 (63) I have my PC like 2 years. First year 0 problems just perfect PC, and current year... only trying to fix this reboots.
This problem is really frustrating and i'm tried like almost everything and still nothing. My pc just turn off.. 3 sec and turn on. Reboot can happend in idle/gaming whatever even in BIOS or memtest86 i experienced random restart so...
It just happend like 1 time a week, 3 times a day, 2 times a month just random.

specs:

CPU: R7 3800x

MOBO: ASUS x570 rog e-gaming

PSU: seasonic gx-750w gold

RAM: trident z rgb 3600mhz CL17

DISC: 970 evo plus nvme 500gb

GPU: 2070s MSI trio

CPU COOLER: h150i elite capellix

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Things i tried (nothing helps):
- reconnect psu cables

- tested my RAM with memtest86 (everything is fine, but got at 1st attempt reboot)

- tried other PSU (same error)

- RMA my PSU (got new one lol, but still nothing even its new)

- RMA my MOBO (asus service told me that motherboard is fine without any issues)

- Updated every drives (nothing helps)

- BIOS Update

- turn off/on xmp (same error)

- turn off fastboot

- tried other power socket in home and my friend home (problem still occurs)

- tried different settings in bios acpi_cst c1 declaration disabled (still kernel power)

- gave my ram to my friend PC with 5800x, b550 gigabyte aero, 3070 gigabyte and they runs without any problems on xmp 3600mhz

- bought another mobo b550 to test and it happend like 3 min after first boot and went to BIOS and poof my PC reboot in bios on brand new mobo so my x570 as asus service said is fine i guess

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Right now i dont have access to my PC because i did RMA 3 days ago my CPU because my warranty expires in a few days so i decided to try and make sure that is not CPU but who knows...

Question is can it be CPU? It's my last hope and I no longer have the strength to solve this problem because it take me so much time and i'm still didn't fixed it. I didn't check GPU but i don't believe that is gpu. I thinking about test my gpu on my friend pc and check maybe gpu is dying idk.
Maybe someone have simillar problem and i would be really glad for any suggestions.

My last idea is buy new one mobo and cpu(probably intel) but i think it's not best solution because of big cost.