Do you need a new PC that will play all the latest games?

We have built many bespoke computer systems for serious gamers and they have been delighted with their purchase. Our PC builder has always built all of our computers from scratch, we find we get what we need instead of something that nearly fits the requirements.
Our Microsoft .NET developement computer is overclocked by 42%, is liquid cooled and is rock solid when playing the latest games. It does super pi 1M in 10.25 seconds, brilliant!

What evidence is there to prove this?

(Junior)