Anywhere close to $400 for this card is a massive fail on AMD's part.
It cannot be higher than the 3060ti MSRP and, realistically speaking, it needs to be slightly lower even. Just a bit higher than $300 is the only bracket I can see this card being a viable option. And $350 making it a tough call.
Also, if AMD thinks they can get away with doing the consumers a quick one, they're in for a lot of disappointment. Their cards are already stacking up on shelves and not going away immediately, so if they're daft enough to think they can get away with it, then good riddance. I personally won't buy any video cards over $300 anyway.
Regards.