Better GPU wins over 64GB RAM for Cycles.

GPU. Unless your scenes are massive enough that you’re hitting memory limits, a better GPU will speed up every render. Extra RAM only helps if you run out, and most scenes fit in 32GB fine.

Cycles is built to hammer the GPU. A faster GPU = shorter wait times. More RAM won’t make the donut render faster. It just lets you load a bigger scene before things crash. Most Blender users should buy the GPU first, only bump RAM if you actually need it.

Nobody has ever said “I wish I waited longer for renders.”