The ROG STRIX B760-A GAMING WIFI officially supports the i5-14600KF, and performance is primarily dependent on VRM design and cooling. ASUS boards are usually designed for high loads, but the exact performance limit of the B760 chipset for this CPU is not explicitly documented. Without overclocking intentions, the B760 board offers sufficient performance for the i5-14600KF, as the TDP range (125W base, up to ~180W in Turbo) is usually better covered by ASUS models than by some other manufacturers. A Z790 board would only be necessary for extreme load profiles or specific features that were not asked for here. The B760 board is sufficient for your application, provided the BIOS is up-to-date.

Note on uncertainty: The exact power limitation of the board is not publicly specified. Throttling could theoretically occur at very high loads, but this is rarely the case with ASUS models. For absolute certainty, I recommend checking experience reports on your specific board-CPU pair.