We don't have specific benchmark test results to share, but in general, Nvidia's GPUs tend to have better raytracing performance than AMD's, and the same is expected to be true for the Path Tracer in Twinmotion. Nvidia also has a much wider array of raytracing cards available, with their entire RTX lineup supporting DirectX Raytracing (DXR), which Twinmotion's Path Tracer requires to run, while only AMD's Radeon RX 6000 series cards support DXR at this time.
AMD's Radeon RX 6000 series cards should still be very powerful, especially in raster rendering, and the differences between these and the equivalent Nvidia RTX 30 series cards should not be too drastic, so either would be a good choice.
We don't have performance data on the NVIDIA RTX 40 series cards for Twinmotion, but I expect these would offer the absolute best raytracing performance available at this time, although given how new these cards are, expect prices to be high and availability to be low.