The Intel Gaudi 3 PCIe (HL-338) packs 128GB VRAM. gpt-oss 120B needs ~71.2GB (estimate). You're good to go.
Estimate · Q4_K_M · 4k context · batch 1. For dense 7B–70B this sits ~5–8% above the Q4_K_M GGUF file. Not peak runtime VRAM and not a measured bench.
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ollama run gpt-oss:120bRequires Ollama installed on your machine
View on OllamaMSRP: $12,500