For $3000 you can get a top end GPU, not a whole gaming PC. Most gamers have mid-range GPUs like those in the M2 Max.
If you were after a comparable experience with the fastest Macs on Earth you could configure a PC that's another $1,000 cheaper than that ($1,600).
So it's quite possible to build a well-performing gaming PC for sub-$2000 with RTX 3090 which is still significantly more performant than Apple's latest Mac, in terms of GPU throughput.
I snapped myself a gaming PC for $1300 at last year's Thanksgiving sales, came with a AMD Ryzen, RTX 3080 (10 GB VRAM model) and 32 GB DDR4 RAM, no way I could have gotten a Mac with that performance for anything close in terms of price.