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I mean ultimately it comes down to what games you play, if you play RT games then AMD is a nonstarter but personally I would rather have more VRAM than better RT, however that’s due to my own use cases.Why are you drawing equivalence between games that require RT to run, and games where you can turn settings up high enough to cause problems for a 12GB card? There's no equivalence there at all.
The number of games that "absolutely require 12GB VRAM" is precisely zero. Less than the number of games that "absolutely require RT".
There are probably about 5 games out there that will run into serious issues on the 4070Ti due to it's VRAM at otherwise playable settings where the 7900XT would not run into the same issues due to it's larger frame buffer. And pretty much all of those can be resolved by turning textures from Ultra to High.
There are dozens of games which would run into serious issues on a 7900XT at settings which the 4070Ti would have no issue with due to its superior RT performance.
DLSS is a combination of hardware and software but that's entirely irrelevant to the end user experience. With a 4070Ti, you have it. With a 7900XT you don't. That absolutely needs to be factored into the value proposition.
I already agreed the price was too high for what you were getting compared to previous generations. The argument is that the 7900XT offered even less value when accounting for it's lack of AI upscaling and performant RT.
I think any reviewer wishing to do right by their customers should have absolutely not recommended the launch 4070ti. The ti super maybe, and I actually quite like the 4070 super and I’ve recommended it to many people. The card is simply too expensive to be a 1440p card, and the 12GB VRAM holds it back from 4k gaming even with DLSS.