Apple does publish some acoustic benchmarks, for idle at least you can find the measured dB values at the bottom of each product spec:
https://support.apple.com/kb/SP821
https://support.apple.com/kb/SP790
I think I've seen somewhere on their website also a comparison of acoustic performance for peak CPU usage, but can't find it now.
Either way, by the raw numbers the iMac 2020 is supposed to be quieter than the iMac 2019, but my experience is the very opposite. The 2019 model I had was dead quiet when idle or when browsing in Safari. Whereas the 2020 model just hums here audibly while I'm writing this in Safari and have 4 more tabs open and nothing else running. Same low temperature, same RPM and same low CPU usage.
I've no scientific proof for this, but my theory is that the 2020 iMac is perceived as louder perhaps because of the "different shape of the sound". From iMac 2020 they've removed the mechanical drive thus left a lot of empty space in its place: https://youtu.be/GIHSyamWnh4?t=63. I think this might be causing some sort of echoing of the fan noise. For me personally the 2020 iMac sounds more "tinny", or as some other commenter said, more "coarse". The actual dB values might be same or lower, but the sound itself is more annoying to my ears lol.
And because of that, I decided to keep my i9 actually. I don't think the i7 would be any quieter in regards of ambient idle noise. And as for the peak CPU fan noise — I don't really care if it peaks 43dB a second or two later or earlier, it's loud anyway and I'll take the 10% gain in compiling time if it's available.