In a perfect world, there would be at least one PC hardware review channel with the Project Farm ethos. That is to say that all items tested are paid for with the channel's own money and they don't take sponsorships from anyone.
This works fine for hand tools, where buying a bunch of test subjects costs a few hundred dollars in total, and the test rigs are hand-built from bits of scrap lying around the farm which cost nothing other than a few hours of time and maybe a few dollars worth of materials such as welding rods/gas.
The trouble is that it's unreasonable to expect this level of objectivity when it comes to testing PC hardware. Not just because it costs hundreds of thousands of dollars to set up a proper lab.
It's unreasonable to expect GN (or even LTT for that matter) to spend tens of thousands a month on hardware for testing. Granted, they could sell this purchased hardware once they've finished to recover some of their outlay, but would anyone really want to buy a used GPU that's had the bejesus thrashed out of it? Then there's the extra complication of having to deal with selling the stuff off via eBay or whatever.
Then there's the staffing... it's not just a dude in a barn pointing a camera at his homemade test rig and going for it; these are actual techs who expect to be paid like techs.
The closest thing to objectivity for PC hardware testing is for a properly set up lab that's staffed by competent people. GN has this; LTT seemingly doesn't.
As long as GN makes full disclosure about any commercial arrangements they have with any of the companies whose products they're testing in a video, their testing methodology is clearly explained and the raw data is communicated accurately, this is as neutral as one can reasonably expect a tech review channel to be.