The Gigabyte RTX 3090 Eagle OC (and any RTX 3090-card) are hard to review. If we ignore any discussions of price/performance ratio it is of course a kick-ass card. This is the fastest card you can buy today and it comes with all the cool new features of the series-30. It is a big step up to the RTX 2080 and the RTX 2080 Ti and it is perfect for the user that needs more memory than 10 GB. For the regular gamer 10 GB is in my opinion enough for most usage cases but if you are into rendering, video and other stuff that needs as much memory as possible, then you now have the ability to get that to a much better price than before. Just to compare, a Titan RTX cost about $2900, making the RTX3090 a interesting card for professionals.
The Gigabyte RTX 3090 Eagle OC itself is really nice. Since it shares a lot with the Gigabyte RTX 3080 Eagle OCI have similar feelings about this card.
It might not have all the flair of some of the other more expensive RTX3080 cards, like Gigabytes own Auros or Vision, but it does the job just as well. I actually do not miss more elaborate RGB-lighting or an oled-screen on the card. The important features, like good cooling, is there and you also get a minor overclock.
If I am to complain of something it is of course the issue with the power connectors. However according toe Gigabyte this have already been fixed so future cards should no longer have this issue.
The biggest issue actually is not necessarily the price but the RTX3080. Nvidia managed to create a GPU with an excellent price/performance-ratio so it is hard to not feel a bit confused why I should pay if not double but not far off for a card that at best manages to be 10-15% faster, and in many cases not even that. The answer of course is that this is not a card aimed at regular gamers. The people who will buy this are either those that just have to have the fastest and are prepared to pay a premium and the users that have a professional need for the extra CUDA cores and the additional memory and who see gaming as an extra. At the time of writing the MSRP for the Gigabyte RTX 3090 Eagle OC is $1499, if you can find it.