Can Intel finally beat ARM on performance per Watt?

Intel's latest Core Ultra 5 processor in Dell's XPS 13 achieves comparable energy efficiency to Apple's M-series chips, with the Dell reaching 6.21 Gflops/Watt compared to Apple's MacBook at 5.38 Gflops/Watt on performance benchmarks. This suggests that ARM's historical power efficiency advantage may stem more from chip design than the instruction architecture itself, as Intel's x86-based processor now matches or exceeds Apple Silicon's efficiency in several tests.