Actually, there's some experimental evidence that GPT4 have a Theory of Mind as good as humans, maybe better.
https://arxiv.org/abs/2304.11490
> GPT-4 performed best in zero-shot settings, reaching nearly 80% ToM accuracy, but still fell short of the 87% human accuracy on the test set. However, when supplied with prompts for in-context learning, all RLHF-trained LLMs exceeded 80% ToM accuracy, with GPT-4 reaching 100%.