Not necessarily. The DTK is in a Mac Mini chassis so perhaps it simply has better cooling than the passively-cooled Surface X and therefore can run at higher power?
I’d say not much, and not at all. Even if cooling is a factor the outcome still has the same meaning.
Apple silicon is way ahead, and emulation is excellent to the point of being a non-issue.
A devkit that can supply more watts of electricity and remove more watts of heat would definitely have an advantage.
A most fair comparison would require using the same type of case, power, and cooling for both CPUs.
But we can clearly see the order of magnitude, and it is quite obviously impressive in both of the ways already stated.
iPads are faster than Mac mini’s even with the same thermal differential.
The thermal issue does nothing to dismiss this truth.