You would want more in case you use retroarch cores and upscaling some heavy systems. For instance playing ps1 games upscaled in internal resolution and then downscaled like you can do in swanstation is very heavy depending on the upscaled internal resolution, same as using antialiasing and so on. If you play say ps1 at native internal resolution and mega bezel at 4k with smooth preset and reflections you can also get away with less, but again for someone who is planning to buy a gpu at around 4070 and 4070ti levels, you can get away with much more from the hardware accelleration.
a 4070 consumes just like the 3060 ti you mentioned if not even less and performs much better.
Again depends on the budget of the user, and his allows for more so why going for less.