many things is: ray tracing, tensor cores (for DLSS), and normal shaders (which is essentially everything).

Even if you don't value ray tracing, DLSS is the difference between playing at 1080p ultra settings, and doing the same thing at 4k.

Now, if you say you don't value Ray Tracing and DLSS, then I'd agree that it makes little sense to upgrade from a 2080 Ti to a 3070 or up. But DLSS is quite useful for any 3D application (CAD, 3D modelling, gaming, ...), and the tensor cores it uses are useful for ML, so if someone is not doing either of these with a GFX, I wonder what do they use the GFX for where DLSS makes no difference. Maybe as a heating stove :D