Using two circuits is viable.
The NEC 80% rule is only relevant in data centers where someone enforces it. The time-current curve for any 20A breaker shows that it will take infinite time to trip when you draw 20A. This is correct behavior because 12awg wire can handle 20A indefinitely
I guess the outlet doesn't matter a whole lot, especially if you take multiple cables to the wall.
But I still don't want to be doing unenforced electrical violations.
Consider what happens when you plug two 10A devices into a power strip. In the US there are no true 15A rated outlets. All outlets must handle 20A because the electrical code allows any outlet to be on a 20A breaker.
I don't know about any argument that depends on such an action being safe. There's plenty of power strips I wouldn't trust with 20 amps.
Also most rooms have multiple circuits. Just connect half the GPUs to each outlet. I already do this with my desktop PC because it has 2 PSUs.
Also most homes in the US have 30A*240V = 7200W dryer/stove outlets in the kitchen, laundry room, garage, etc. That's where you want to keep loud computers.