Yes, with regards to performance, Nvidia GeForce RTX 2080 Ti outperforms, GeForce GTX 1060 3GB by 278.1%.
The RTX 2080 Ti is more energy-efficient considering its peformance, consuming 250 watts to produce 3DMark score of 14628. By comparing its benchmark score to its power consumption, we get an efficiency score of 58.5. GTX 1060 3GB's efficiency score is 32.2, 81.5% lower, making RTX 2080 Ti the smarter choice in terms of power consumption.
When considering value for money, RTX 2080 Ti offers a better deal than, GeForce GTX 1060 3GB by 40.0%. Here is more in depth overview of the price and used prices of RTX 2080 Ti Price History and GTX 1060 3GB Price History