From this article for 1080p:

Frame times are just as important as how smooth the game is. Even better than the frame rate, the 99th percentile values ​​show that 4 and 6GB are now too tight to use high-quality textures in modern games, with 30 and 11 percent lower performance, respectively. Here, GPUs with 8GB of VRAM also show that with a 7 percent drop, they have slightly more problems than models with 10GB or more.

I understand the 3060 is not even 6GB, but for 300€ I wouldn’t write off the 4060 with 8GB. A performance loss of 7% is pretty good compared to the spread. 330 euros compared to the 3060TI with 8 GB of VRAM is already 10% more expensive.
Everything else equal to choice definitely buy 10 GB VRAM or more yeah now that seems obvious. But the lower the price, the more pressure on the choices in components, every euro saved on one can also be spent on the other. Don’t focus on VRAM, it’s just one of the factors. It’s better not to use HDD instead of SSD, too little RAM is no good, too slow CPU is a bottleneck, etc. The overall picture of the total sum should be as good as the optimal state.