First, you can't say "only 139W more Watts", when comparing to a 160W cards. That's almost 100% more power drawn.
Second, if you look at 4060Ti from my point of view (i.e. someone looking to upgrade from a 1060, with an affinity for lower TDP), it's much faster in all regards and it comes with DLSS3 for a bit of extra oomph, just in case. Expensive, for sure, but so is every other alternative. What stopped me from pulling the trigger on a 4060Ti is the memory bus. If you look at the benchmarks closely, there are times when the 3060Ti is faster, most likely because the 4060Ti runs out of cache. Imho, you can look at a 4060Ti as a waste of sand or you can look at it as a pretty capable card. But the word that describes it best is imbalanced.