That's a whole different question and sadly it's generalised way too often.I thought sim games like ACC were more limited by the GPU and CPU overclocking didn’t do much.
Basically the cpu related fps won't change that much with graphics settings. They do a bit when dropping shadows from ultra to super low or when you disable reflections in the ini files or something.
But overall, not by that much.. Basically the cpu related fps are what they are depending on how many other cars are there and what cpu you have.
The gpu situation is completely different. Graphic settings and resolution make a massive difference.
Generalisations about the best mix of cpu and gpu are done with a certain level of quality at the average standard resolution.
That resolution is changing from 1920x1080 to 2560x1440 now.
And yes, acc will very often be limited by the graphics card but it's also quite difficult to get the minimum fps over 90 fps when using VR headsets.
You can always lower the graphics settings but even with everything at minimum, most CPUs will struggle to not drop to 70-85 fps in VR with more than 10 cars around you (no matter if AI or multilayer).
Which is my most people recommend the best cpu you can afford and then work with a graphics card that is decent enough for your needs.
More than 6 cores aren't needed for acc though (and rf2 or ac barely need more than 4 cores).
So I always recommend the 6 core CPUs (3600x/5600x/8600k onwards) and then overclocking them to the maximum.
Best bang for the buck and mostly sufficient enough.
You don't need the more cores from the more expensive CPUs.
You only gain fps from more cache and better binning and therefore higher clockspeeds.
Imo not worth the amount of money needed for them though!