It's not a bad build, though admittedly I do have a couple of problems with it:
The 12600K is a faster CPU than the 13400, and it's currently priced $10 cheaper. You might as well get the faster chip.
The Thermalright Peerless Assassin is $2 more than the AK400, and while it is admittedly a little harder to install, it's not that much harder to install and therefore shouldn't really be that big a problem, even for a novice user.
The B760M PG Riptide is a better motherboard than the Pro RS for $5 more, figure you might as well.
A kit of 6000 CL30 is the same price as that T-Create 6000 CL38 kit, and the timing advantage will be a bit of a performance improvement. Not much, but you might as well get the better kit.
Most people don't need a 980 Pro, and given the cost of it it's really hard to justify. You can get a Solidigm P41 Plus 2TB model for the same price as the 980 Pro, and most people aren't going to notice the difference between the two even as a boot drive. I'd rather have the extra TB rather than slightly faster game load times personally.
A 7700 XT is a fairly significantly faster card than the 4060 Ti, while being $40 cheaper currently. Unless your friend entirely plays RT titles, I don't think it makes a whole lot of sense to go 4060 Ti.