Yes, with regards to performance, AMD Radeon RX 7700 XT outperforms, GeForce RTX 3060 by 97.3% in 3Dmark benchmark.
The RX 7700 XT is more energy-efficient considering its performance, having power consumption of 245 watts and a 3DMark score of 17245. By comparing its benchmark score to its power consumption, we get an efficiency score of 70. RTX 3060's efficiency score is 51 .So RX 7700 XT leads by 37.3%, making it the smarter choice in terms of power consumption.
When considering value for money, RX 7700 XT offers a better deal than, GeForce RTX 3060 by 33.3%.