The Last of Us Part I is a 2022 action-adventure game developed by Naughty Dog and published by Sony Interactive Entertainment. A remake of the 2013 game The Last of Us, it features revised gameplay, including enhanced combat and exploration, and expanded accessibility options. It was released for Microsoft Windows in March 2023. (Wikipedia).
Engine: Naughty Dog in-house engine. We test using the Ultra preset, DX12 API.
It should come as no surprise that The Last of Us Part 1 does show a clear benefit to having more than 8GB VRAM, even at 1080p. Yes, the RX 7600 looks fine in isolation, but the 7600 XT is 25% faster here, way more than what'd we'd see from just the clock speed increase. it's also 15% ahead of the RTX 4060, so it's a good showing for the new AMD GPU.
Likewise, at 1440p, the 7600 XT is actually 43% faster than the 7600, while still delivering a reasonable 46FPS at ultra settings, and that actually puts it on par with the RTX 4060 Ti, so there is definitely benefit to 16 gigs of VRAM here.