The exact design of the cores, how they’re scheduled, the way background stuff is handled on MacOS. All of it. The chips are made on a fantastic process too, but that alone isn’t it. For example they’ve been putting the ability to drop refresh rate really low when nothing changes to more and more of their machines.
It could be that the Intel chip is close, IDK.
But add in other motherboard components, the screen, the OS, the software and system libraries, all are optimized together to hit those numbers. And any of those alone or in combination could be part of the differences.