Is your CPU air cooled or water cooled?

Can you install HWiNFO64, and then make sure it is running when playing a game. Watch max temps on GPU and CPU after the game, and take a look to see if there is a VRM temp as well for your board. If so, report those back (max values), and ideally let us know if your PC is throttling for some reason. You also want to look at your CPU and see if it is thermal throttling - these are also all noted in HWiNFO64. Current should say "no" when you are not in a game, but take a look at the Maximum, and see if any of them say "Yes".

Also check GPU clock at max during the game, and report that so we can see if it is boosting correctly. 

What I am trying to work out above is whether it is a CPU or GPU issue, and whether it is due to a temperature issue.

To be fair, 60hz at a 1360x768 resolution is a horrible resolution for a 3070 and will cause utilization issues. 

His GPU is new and was swapped by Dell techs, R12 suffers from ram latency issues that a more present the more CPU bound you put your games at ( like running at 1360x768 which is a no go )

I had these same issues and had to replace the ram which I bought myself. Also helped doing a cmos clear and full bios update

These are 2 odd settings:

Video Mode 1360 x 768 x 4294967296 colors
Current Refresh Rate 60 Hz

Your video mode is set very low, and as pointed out above that will cause the CPU to do a lot of work because the bottleneck will shift from GPU to CPU the lower the resolution is, and that is a very low resolution. Why are you running at that resolution, and on what monitor are you running that?

Refresh rate is set at 60 Hz, which means if you use Vsync you will be locked to a maximum of 60 FPS. Refresh rate is monitor dependent, so it would depend on the monitor type if that is the correct setting or not.

I would suggest increasing the resolution to 1080P (1920 x 1080), and on an LCD the best resolution to use is to use the panels native resolution and refresh rate, which might be higher than 1080P and 60 Hz.

When I brought my PC to a third party shop, they installed HWinFO64 and did many tests. They couldn’t find anything wrong. I’ve had 7 different professionals try to diagnose this problem with most of them agreeing there is a problem but none could fix it. 

I had my PC inspected inside and out. What I mean by that: used every benchmark from UserBenchmark to 3DMark, checked utilization(game will lag even when I’m using less than 50% CPU, GPU, VRAM, and RAM.), checked temperatures and even replaced the thermal paste(hotspot only has an 11°C difference), a Dell Technician came out and installed a new GPU and checked the computer once again(dude just kept saying “I don’t know what to tell ya”)

I lowered the resolution to what it is currently to see if that would help to fix the problem. I ran all my games at 1920x1080p at 60Hz for many months before I switched to the current resolution. I’m using this resolution because it says that’s what’s native to my monitor. My screen only has LCD, and doesn’t have any HDR capability, it’s just an old Dynex TV. I’ve tried using a 4K, 144Hz and I noticed it was able to keep 60fps more consistently but it didn’t fix the problem.

Run userbenchmark, a free bench, and see if your system components operate within specs, when compared to other user scores.

While it is not the best benchmark around, it will give you a rough idea of what might be underperforming.

There is no gear mode selection available by design, and the board is set to gear mode 2 by default, with no way to change it to gear mode 1.

XMP is different than gear mode selection.

I have tried to enable XMP and disabled/enabled most settings in BIOS with little to no change. 

If it is the same ram than nothing should have changed. The issue with the ram is not the ram itself, but the lack of gear mode selection, causing extra latency compared to systems that have gear mode selection.

I have used many Benchmarks and the only thing that I can see is the RAM underperforming. Many people, including someone in this very thread, have said that the RAM isn’t good. It doesn’t make sense that I’m getting a 50% performance drop from RAM tho, I thought perhaps it was because I redid the thermal paste but the hotspot is only an 11°C difference. Plus, even if it was overheating, which it’s not, it wouldn’t be such a drastic drop in frames 

Now we're actually getting into stuff I've no clue about... I have heard of other people completely transferring all hardware onto a new motherboard, getting much better performance. One of the times I took my PC in, I was told that the motherboard is proprietary to the case and that I would need a new motherboard and case. I went ahead and bought a Mid-Tower Corsair case but I don't know what kind of motherboard I should get, that's good for the money spent.

When you are running more CPU bound situations ( 1080p and under ) the high RAM latency of the R12 will reduce performance by a fair bit, around 30% in some tests. 

I personally found this to be untrue. When testing Mafia 2, I get less consistent frames of 60 when I set the resolution higher. I have a DP to 4K HDMI cord that I tested on a 4K TV, performance dropped significantly and this was a month or 2 before I started having FPS issues.