The NVIDIA RTX 5090 is the objective winner of this comparison, securing victory in eleven out of fourteen measured specifications. Its most significant advantage over the NVIDIA GeForce RTX 3060 8 GB is its FP32 performance, which is 723% higher. While the latter component maintains a lead in three specific areas, the massive disparity in raw computational power establishes the former as the superior hardware option based on the provided technical data.

Users prioritizing maximum computational throughput should select the NVIDIA RTX 5090 to leverage its substantial lead in FP32 performance. Conversely, the NVIDIA GeForce RTX 3060 8 GB is the appropriate choice for budget-conscious buyers, as it offers an 84% advantage regarding MSRP. Choosing between these two components depends entirely on whether your primary requirement is the highest available performance capacity or the most favorable initial cost as defined by the manufacturer's suggested retail price.