Prolly its suppose to mean:
PC (hardware) is ever so evolving and being faster/stronger/better. Why then Games (software) doesnt get better itself.
Answer (more freely for now, can go in detail if SamSalaBin need more details):
Games generally take time to be made. You cant craft a game to ultilize 3080Ti as a minimum back in 2010. Go figure why! Same is with games and estimates. It can only be coded up to a certain point. There can and sometimes are re-boots but this usually only happens under certain circumstances.
So yeah, BnS 2 might utilize last Gen hardware, but depending on when coding started. Not when its released.
Penultimately this also applies with UE4 here. UE4 already is "old" so "older" hardware such as 1660 will do good-ish. The issue with BnS however is the sheer amount of data which need to be worked on your CPU (not GPU) so a higher clock speed will always outperform a BiS GPU. Only bottleneck standing is if your GPU negativly impacts your CPU. Then and only then a 3080 would be considered better that an 1660.
My card is even older and shouldnt be able to handle most games. Still medium settings will provide 20~30FPS for me, so. Only reason I crash is still my CPU which doesnt like my DIMMs.
Costwise you need to utilize any budget flawlessly, instead of just getting best hardware there is. There is a reason new gen hardware is "future proof" and not "enhancing past" (they still are capeable, but just to an extend).
And this is why people also show CPU not just GPU. DIMMs would also be interesting, latency needs to be considered aswell. Have you ever though about proper cooling? So many factors aside from hardware to "boost" your performance. So even if their system is on point, summer is calling and higher temperatures can also affect things significantly.