Indeed, as pointed out many times in this thread: Intel are provding good cost/transistors even if they are loosing in perf/area or perf/power.The A770 die is 47% larger than a 3060 die and it's on a much better process. It shouldn't be surprising that it can beat a 3060 when the drivers aren't in the way.
TPU list DG2-512 as 21.7 billion, GA106 as 12 billion. With nearly twice the transistors, I would expect better performance.
Kudos to Intel has they really have been cranking out some decent driver fixes and not just in the top 10 most popular modern games I had feared.