I’ve not seen discussion that Apple likely scales performance of chips to match the use profile of the specific device it’s used in. An M2 in an iPad Air is very likely not the same as an M2 in an MBP or Mac Studio.
Single Core: iPad Pro (M2): 2539 Macbook Air (M2): 2596 Macbook Pro (M2): 2645
Multi Core: iPad Pro (M2 8-core): 9631 Macbook Air (M2 8-core): 9654 Macbook Pro (M2 8-core): 9642
So, it appears to be almost the same performance (until it throttles due to heat, of course).
1. https://browser.geekbench.com/ios-benchmarks 2. https://browser.geekbench.com/mac-benchmarks