Quite equal cards in most aspects.
I just sold my RTX 4070 for 7800 XT. Reasons are not really practical, should be said.
Only thing is that OC was a tad easier on 4070. But I'm not very worried, 7800XT is a bit faster on rasterization, 4070 is faster with ray tracing.
The differences in performance are surprisingly minimal considering they are made by different chipmakers.