Diego_Intel,
Thanks for the assistance, have had some busy times of recent and was not able to reply sooner.
I replaced the MB, it was under the vendors 30day replacement warranty and eliminated the variable of the overheating being a rare occurrence from a one in a million soldering/component error. I am glad I did this also as I have found a few more things in the process which may have led to my issue.
Yes my IDU was current, the bios I can only assume now was post dated as the newest bios I have now has also solved the power off restart issue. I do not recall loading the ME driver previously, so I am sure it was post dated also if even there.
The things I have noticed in the process of swapping out the MB is that in the new bios the high temp critical/warning temp (not sure of exact phrase and can't see it in bios as I type online) for the SIO is set by Intel (default) as 58c. With that noted the warning temp in the IDU, now, is set to 67c as default. The previous MB for some reason it was set to 58c in the IDU same as in the bios, this is not something I would change ever. Overall, now, no warnings though the idea that this is the highest temp on the board and 15c above ever other temp I have keep me weary while knowing the board is preforming within published spec for all temps.
New items I will be researching, the IDU seems to be confused about what fans I have plugged in, i.e.. where they are located on the board. Will be looking for the new revision of the IDU firmware. Last would be locating where in the bios I set the memory to xmp mode.
I want to thank everyone for their assistance, it was a group effort to get me running again with no warning messages.