I think there's way too much sensationalism these days within the YouTuber and journalism realms. Everyone wants a huge <Mod Edit> rather than a reasonable take. I disagree, vehemently, with that approach.
RTX 4060 Ti is not a bad card. It's not awesome, but to suggest it's a failure is hyperbole of the worst form. I wouldn't suggest everyone rush out to buy it, but I would absolutely recommend buying a 4060 Ti for $400 over a previous generation card with similar performance for the same price. Now, what about a "lightly used" RTX 3060 Ti for $300 or less? That's where it gets fuzzy.
I'm know there are select workloads where the 4060 Ti can perform a bit worse than a 3060 Ti, but my experience is that those are far from the norm. And while I don't love DLSS 3, it's not actually horrible. It's just overstating things, for lack of a better way of putting it.
As hotaru251 puts it, the idea that we should get 30 to 50 percent more performance each generation thanks to Moore's Law has long since died. TSMC N4 is expensive. Only Nvidia and TSMC know for certain exactly how much it costs for the GPUs, and Nvidia also has all the other components that go into the card to consider as well. Meanwhile, the economy is doing very poorly right now.
Nvidia could theoretically charge less money for the RTX 40-series cards and still earn money, but that's only if you look at hardware costs. What about all the R&D going on? What about previous generation GPUs that still need to be sold? I don't believe for a moment that Nvidia's CEO and executive team are blind to everything that's going on. Quite the opposite. I think they know far better than anyone on the web exactly what their portfolio looks like, how much inventory they have, how much they should charge, etc. Heck, they're probably running financial models that are smarter than all of us on their supercomputer to optimize profits.
This all reminds me a bit of my 13-year-old, where when he wants something, that's all that matters. Gamers want a faster, cheaper, better graphics card. Great! Wanting that and a company actually managing to create it are completely different things.
If you want another example... well, maybe check back in the morning. But AMD, the proverbial champion of the budget gamer, has abandoned the budget sector just as much as Nvidia. It's not making much money on previous generation RX 6000-series parts, RX 7000-series are only at the very top (and soon bottom) of the performance ladder, and pricing is basically right in line with what Nvidia is doing. There are tons of unsold last-gen GPUs as well, which is why AMD isn't pushing out RX 7800/7700 yet and instead is pointing at RX 6900/6800/6700-class GPUs.