A 6700 XT is still faster overall when AI upscaling is taken into account
But the upscaling on 6700 XT is poor. FSR is so full of shimmering and artifacts that it's kind of a deal breaker. DLSS actually looks great. Based on my experience with both, id rather use DLSS at performance/balanced than FSR at quality, in which case the 4060 will not only give better visuals but more FPS.
I'm able to play every game at 1440p.