Yes, with regards to performance, Nvidia GeForce RTX 4060 Ti outperforms, GeForce RTX 3060 Ti by 14.6%.
The RTX 4060 Ti is more energy-efficient considering its peformance, consuming 160 watts to produce 3DMark score of 13462. By comparing its benchmark score to its power consumption, we get an efficiency score of 84.1. RTX 3060 Ti's efficiency score is 58.7, 43.3% lower, making RTX 4060 Ti the smarter choice in terms of power consumption.
When considering value for money, RTX 4060 Ti offers a better deal than, GeForce RTX 3060 Ti by 16.1%. Here is more in depth overview of the price and used prices of RTX 4060 Ti Price History and RTX 3060 Ti Price History