ChipFlip
$100 buys you a lot of graphics card at this tier. The ASUS RTX 4060 Ti sits at $269 used, the ASRock RX 7700 XT at $369. The question isn't which is faster, because that one's settled. It's whether the faster card is worth a third again as much.
Twelve gigabytes against eight
This is the part that should decide it for most people. The 7700 XT carries 12GB on a 192-bit bus. The 4060 Ti has 8GB on a 128-bit bus. At 1080p that difference rarely bites. At 1440p, in recent titles with high texture settings, it absolutely does, and when a card runs out of VRAM the result isn't slightly lower frame rates, it's stuttering.
Nvidia shipped an 8GB card into a tier where 8GB was already tight. That decision looks worse every year.
Raw performance follows the memory
The 7700 XT is meaningfully faster, generally by twenty to thirty percent at 1440p, more when VRAM pressure enters the picture. It's a straightforwardly better card at rasterized rendering.
What the 4060 Ti still offers
DLSS, better ray tracing, lower power draw, and a hundred dollars back in your pocket. Frame generation in supported titles can close a lot of the raw performance gap, and Nvidia's upscaling remains the better implementation.
At 1080p specifically, where 8GB holds up and the performance gap narrows, the 4060 Ti is genuinely fine and the $100 is better spent elsewhere in the build.
Bottom line
Playing at 1440p? Pay the $100 for the 7700 XT. The VRAM alone justifies it and you get a faster card besides. Playing at 1080p with no plans to move up? Keep the money and take the 4060 Ti.