I didn’t say you “need a 5090 enjoy the other 5% of games,” the implication is performance. And no, I highly doubt your 3060 is not doing that. With lowered settings and no ray tracing on some games, sure. When we’re talking about flagship GPUs, the idea is that people buy them to be able to run at 1440p/4k, higher graphics settings, and maintain at least stable 60+fps.
There’s games right now that even a 4090 struggles to run on maxed settings at 4k and stay above 60fps at all times. However, DLSS 3+ and similar tech saves the day with frame gen and upscaling. Developers just need to optimize their shit.
And if you don’t care about graphics at all, then of course this is all irrelevant and participating in this discussion is completely pointless.
Even if their spending is that simple in terms of categories, it’s almost certain their breakdown within each category is definitely quite a bit more complex. Hell, my wife runs her own therapy practice with just herself and she talks about how obnoxious dealing with insurance is for billing all the time.