The NVIDIA RTX 5090 is the objective winner of this comparison, securing victory across eight of the fourteen evaluated specifications. Its most significant technical advantage is its shader unit count, which is 963% higher than that of the competing card. While the AMD RX 9060 XT 8 GB holds its own in five specific categories, the sheer scale of the architectural superiority found in the NVIDIA RTX 5090 establishes it as the dominant hardware option.

Users prioritizing raw computational power and maximum shader capacity should select the NVIDIA RTX 5090 for their builds. Conversely, the AMD RX 9060 XT 8 GB is the logical choice for budget-conscious consumers, as it offers an 85% advantage in MSRP compared to the alternative. By weighing the massive disparity in shader units against the significant cost efficiency of the AMD offering, buyers can align their purchase with their specific performance requirements and financial constraints.