There is big topic with good settings for 2070 Super, so 3070 should manage at least same or better:
My 2070 SUPER VR settings and suggestion (Reverb G2 - WMR) - Virtual Reality (VR) / Hardware & Performance - Microsoft Flight Simulator Forums
But you may struggle with 100 OXR and 100 TAA, I have those with 3090 with medium-high settings and it gives me about 30 fps on average.