I wonder how many cortical neurons it takes to approximate a ReLu or tanh well. I suspect this number being large than 1. If so the paper only shows an upper bound. Think how many neurons does it take to add a two 10 digit numbers. It is perfectly feasible that some (possibly large) part of this 5-8 layers is just "emulation overhead".
Does someone know of studies of this emulation overhead, even outside biology?
Even between ARM and x86 there is an emulation overhead due to different memory models while both are register machines.