Pegasus's chip is more general purpose and doubtless has far more general purpose compute power. But that's irrelevant. What's relevant is Tesla's chip is optimized specifically for their NN pipeline whereas Pegasus is based off of general purpose GPU architecture, thus Tesla's chip achieves a better TOPS per Watt than Pegasus. And it'd be strange if it didn't.
"Tesla's chip will NEVER be able to scale above 100W" okay, based on what? Tesla has a higher performance chip in the pipeline right now, and they could've used more silicon to achieve more TOPS if they needed it.
EDIT: Pegasus has 500W at 320 TOPS. Tesla's has 72 Watts at 144TOPS. Thus Tesla's chip, because it's focuses specifically on Tesla's NN pipeline, is about to get almost 4 times to performance per watt of the Pegasus and is much cheaper. Tesla's NN chip wouldn't help your video game, and Tesla isn't intending to compete in all the markets Nvidia operates in.