It really depends on what you want it for. For example, extra RAM won't help much if you're running at 1080p unless you're getting super high quality texture packs. It becomes more beneficial as you go to higher resolutions. I do find it weird though, that it's easy to buy a 12GB rtx3060 but rtx3060ti seems to be only available with 8GB.
Similarly, if ray tracing is desirable to you then (sorry AMD) the 3060 Ti dominates. That said, I agree that even the 3060 ti isn't really great for RT since it's such a massive performance hit.
Personally I don't use DLSS/FSR I'd much rather run at native 4k resolution without AA. It looks better to me. But if you want to use either one then they both have their advantages and they both favour different games. Which leads to the final point.
Obviously it really varies depending on game. Some heavily favour Nvidia cards, others AMD. There is a good breakdown on Tweaktown here: https://www.techspot.com/review/2447-geforce-rtx-3060-ti-vs-radeon-6700-xt/
Averaged over 50 games at 1080p there is a 2% difference in performance between the two cards. At 1440p they essentially believe performance is a tie. And at 4k the 3060ti is 3% faster. So frankly buy the one that favours the game(s) you play or simply buy whichever one is cheaper because there is very little to separate them in terms of performance.
edit: Oh and neither card is future proof. By it's very nature that's pretty much impossible.
