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Well, looks like there is literally 0 reason.

4060 performs worse than a 3060Ti in some benchmarks.

My 3070 has 8gb vram. I’d rather have 16gb of vram of the 4060 Ti for a few hundred less than I paid for mine.

DLSS3 makes these better than any previous gen GPUs including 3080s for games with DLSS3 support.

Only if you care about power consumption.

3070 is I think 220~250 watts, while the 4060 sits at 160~200 watts.