Yes, with regards to performance, AMD Radeon RX 7800 XT outperforms, GeForce GTX 1060 5GB by 407.7%.
The RX 7800 XT is more energy-efficient considering its peformance, consuming 263 watts to produce 3DMark score of 19839. By comparing its benchmark score to its power consumption, we get an efficiency score of 75.4. GTX 1060 5GB's efficiency score is 32.6, 131.6% lower, making RX 7800 XT the smarter choice in terms of power consumption.
When considering value for money, RX 7800 XT offers a better deal than, GeForce GTX 1060 5GB by 250.0%. Here is more in depth overview of the price and used prices of RX 7800 XT Price History and GTX 1060 5GB Price History