You can also notice the difference in cooling design. Sony has 2 heatsinks, a large and complex heatsink on the top with many heatpipes for cooling the APU and a small heatsink on the back for cooling just the VRMs stuck to the backplate with its own heatpipe(holy cow!) while XBOX is just a large copper plate with aluminum fins saving Microsoft tons in materials and build cost but they had better done their math right to make sure that it will be enough.
Sony had balls to go this route, I'll give them that. Respect.
I suspect Sony didn't penny pinch since they plan to make most of their money back from sales of games and services(ala Apple) while Microsoft probably wants to make more from the hardware itself(ala Android devices).
I have no dog in this fight, but my favorite part is the PS5 consumer friendly expandable storage via M.2 PciE drives(Yeeey!) vs the XboX overpriced and proprietary SSD cartridges(Booo!).