Yeah, they pretty much lied about that. It is only in a special Windows ultra-power saving mode that heavily throttles background tasks, forces the screen to be 30% lower brightness, heavily downclocks the CPU (50%+ less performance!), etc; The MacBook has to do no such tricks.
You're not gonna see Frameworks that equal the perf-per-watt of Apple until they release a model with a Snapdragon chip.
Frameworks have one benefit that other laptops don't: there's only a few parts. So for example for your Framework speakers you can find an EasyEffects / Pipewire (+bankstown?) tune profile that makes them sound better than 99% of laptops on the market. It's basically the Raspberry Pi effect.