This is one of the most absurd and controversial articles I have read on Tom's. Doesn't make much sense about this, since we already know the pure rasterized performance of the RX 6800 vs RTX 3070. And at what MSRP they were selling between 2020–2022.
AMD is not bragging about it's GPUs in my opinion.
They are comparing previous gen RDNA2 GPU with Ampere, because they must be having a lot of inventory of previous gen cards, and they also lack a direct competitor to the ADA gen of cards in XX60/XX70-class of GPUs, as of now. This might change in future though.
AMD never said they have plans to beat Nvidia from the get go at least in the high-end segment, in the first place. So there is clearly no bragging or bashing here.