No, only the M3 Pro processors have fewer P cores (5P+6E/6P+6E on M3 Pro vs 6P+4E/8P+4E on the M2 Pro)

The entry level M3 has the same number of P cores and bandwidth as the M2 (both are 4P+4E (100GBps))

M3 Max has more P cores than the M2 Max and only the lower P core M3 Max model has less bandwidth (10P+4E (300GBps)/12P+4E (400GBps) vs 8P+4E (400GBps)).

We'll need to bench for waitmarks to be certain, Apple showed some good performance improvements for the new cores. And the GPU has ray tracing acceleration now

I bet the M3 has lower task energy (which is important on battery), so we will see.