There are the kinds of PC that the average person can build, or buy. Then there are the kinds of extravagant PC the average person will likely never buy, but will simply dream of from afar. This is the latter.
It's called a murderbox. Horrible name, beautiful computer. Billed as "a complete, custom built liquid cooled PC", each murderbox uses the "latest hardware" and is "painstakingly assembled" by its creators.
As for specs, those are up to you. But be warned, prices start at $6000, and "depending on the amount of custom work involved" you could be looking at a PC costing nearly $20,000.
Like I said, too much for the average gamer, but if you were rich, the build quality looks like they might actually be worth the money.
The gallery above has examples of three murderboxes. The company's site is below.