The article hints at Linux now using intels new low power cores. Though I’m not sure exactly how.
“Like Windows, Linux had to have some serious tinkering under the hood to prepare for the mix of Performance and Efficiency cores in Alder Lake chips. However, rest assured, efficient hybrid scheduling is taken care of with the two OS options that can be pre-installed on the Lemur Pro.”
https://community.frame.work/t/issues-with-power-usage/12261
https://community.frame.work/t/nixos-power-consumption/6339
However, with some tuning, that can get down to as low as 2.5-3W:
https://community.frame.work/t/linux-battery-life-tuning/666...
https://community.frame.work/t/battery-life-impact-of-ram-me...
To summarize on the configuration options, the biggest gains are probably from powertop/tlp tunings, PSR, settings to get to C9/C10 on idle (PSR is a prereq for this), replacing PulseAudio w/ Pipewire, modifying the EPP values, and fstab options (noatime, relatime).
Of course, some of System76's gains could be spending some extra effort on their EC/BIOS tunings, or on the hardware itself (lots of ways to mess up or to get gains from the motherboard layout/components).
It's also worth noting that some SSDs like the Hynix P31 consume much less power than others, so hardware selection can play a part as well.