If the VR stutter on the 7900XT is solved, they’re very close. Unfortunately, it’s not.
unnecessary details
If you’re interested in raytracing, the 4070Ti Super is the better choice.
If you’re considering using Linux, the RX 7900 XT is the better choice (anything from Cyberpunk 2077 to PS3 emulation runs significantly better (10-20% or more) on Linux than Windows, but not for Nvidia).
For bog-standard rasterized Windows gaming on high resolutions, the RX 7900 XT is about 5% faster, but DLSS looks better than FSR.
I’m sorry, I wrote most of this before I realized that we’re talking VR. As of my attempt last Summer, the RX 7900 XT still had latency issues that made it unusable for DCS in VR. Judging from the AMD forums, the VR stutter is still not solved: although last Summer’s driver update improved the situation somewhat, the 7900XT and XTX still perform worse than the 6900XT in VR. The issue is probably due to the chiplet architecture not being mature enough yet. AMD’s Ryzen processors had a similar childhood, where they were very performant with their chiplets, but latency remained an issue for the first 2 generations.
@Troll can you move this to a separate topic?