While I'm not the one picking these parts, let's be clear:
4060 is $300, 6700 XT is $330.
4060 Ti is $400 (slightly less on a few cards).
Both the 4060 and 4060 Ti are exceptionally efficient and offer great video encoding / decoding support, plus DLSS / DLSS 3 and superior RT hardware.
If you look at the 15 game geomean of GPUs from our testing, RTX 4060 and RX 6700 XT are tied. That does include RT games but not upscaling. The 6700 XT is ~15% faster in rasterization, 4060 is ~25% faster in RT.
Are those good enough reasons for everyone? No. But certainly you can make a justification for the picks. 6700 XT consumes about 100W more power than a 4060. Power means heat, in addition to the electricity costs.