The Corsair ONE i160 is undoubtedly a compact gaming PC anyone would be happy to use. Overall gaming performance is just splendid, delivering playable framerates at 4K without issue thanks to its NVIDIA GeForce RTX 2080 Ti. Meanwhile, the Intel i9-9900K proves to be more than a match for typical workloads. Both the CPU and GPU can be overclocked as well, further improving performance. However, I wouldn't recommend it unless your plans are to enhance the cooling via a faster high-performance fan. The other downside to that is that changing the fan to facilitate better overclocks will increase noise levels, which would be a shame as the system sits at just 42 dBA under intense load, making it exceptionally quiet for such a tiny form factor system.
Speaking of form factor, this compact and unique design is well built and will demand the attention of anyone nearby thanks to its tastefully done RGB LED implementation and good looks. Corsair's ICUE software works perfectly fine as well, giving users complete control over the RGB LEDs. You can select static colors or various effects, whatever may tickle your fancy. Furthermore, having done a complete teardown of the system, I can say it is internally well thought out, with excellent attention to balance in regards to system specifications and choices for maximizing cooling and space savings. I just wish the motherboard had more I/O options, such as video outputs for the integrated graphics processor, an extra LAN port, or few more USB ports. Considering the price, I expected a bit more.
That said, if price to performance is what you find most important, this system will likely not impress you at all. It won't even register on the value for money radar. Still, that is not the target market Corsair is after with the ONE i160 since it is for well-to-do professionals who do more than just game. Keep in mind that while you can build a similarly spec'd system in a similar form factor for about $1000 less, it will not be the same since Corsair ONE systems are unique in regards to chassis and cooling design. Another way to think of it is that people buy good-looking and unique systems just as they buy visually stunning cars. If you want a gaming system that is a better value but still love Corsair, you are better off with the Vengeance 5180 Gaming PC. Granted, performance would be lower but still quite good, and it is far more affordable by comparison.
Overall, the Corsair ONE i160 is an exceptionally well built and unique looking system that delivers extreme performance with low noise levels and the optional ability to overclock it. Just be prepared to pay the price if it tickles your fancy.