The 10900X also has quite a bit more cache (19.25MB vs. 13.75MB). That can make a big difference to the narrow set of workloads that are just too big for the smaller cache but fit into the bigger cache. It probably does need a newer BIOS than the one that shipped when the 7900X was new, but the support page is currently broken/empty for that board right now. If you have updated the BIOS over the years, you may well already have the support for 10th gen (it's not a different BIOS, just a newer version which recognises and supports the later CPUs).
There's also the 10980XE, if you wanted to push that board as far as it can go and can justify the cost or find a deal; and have workloads that would benefit from the additional cache and cores. Or there's the ultra-rare 9990XE which can reportedly hit 5GHz, but good luck finding one of those at a sane price.