The NVIDIA RTX 4070 SUPER is the objective winner of this comparison, securing victory in ten out of fifteen measured specifications. Its most significant technical advantage is its FP32 performance, which is 178% better than that of the alternative. This substantial lead in raw computational capability establishes the card as the superior option for users prioritizing high-end processing power and modern hardware efficiency over other considerations.

Choose the NVIDIA RTX 4070 SUPER if your primary goal is maximizing raw performance for demanding tasks. Conversely, select the NVIDIA RTX 3060 12 GB if your purchasing decision is driven by the initial cost, as it holds a 45% advantage in MSRP. This makes the latter a more suitable choice for budget-conscious users who prioritize lower acquisition costs over the significant computational gains offered by the newer model.