119W for hx370 looks extremely sus, seems to me more like the system level power consumption and not CPU-only.
According to phoronix [1,2], in their blender CPU test, they measured a peak of 33W.
Here max power numbers from some other tests that I know are multi-threaded:
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Linux 6.8 Compilation: 33.13 W
LLVM Compilation: 33.25 W
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If I plug in 33W into your equation, that would give us score of HX 370: 104 PPA
This supports the HX 370 being pretty power efficient, although still not as power efficient as M3.