The same work in a deskside tower generates the same heat...
No, it doesn't.
Desktops runs at higher power consumption. The heat generated by components are related with the amount of power applied.
The power applied in a desktop CPU it's higher than on a notebook. We are talking about twice as powerful. It's natural that desktop components has bigger thermal solutions, as it has more power in his cores.
The matter here is not about the amount of heat generated, but the control of what is generating the heat. This includes reducing power, increasing the fan speed... But to reduce heat produced you might lose performance. So it's too complicated to be explained like this.
MacBooks so big like the 15" and the 16" have stellar in class thermal solutions. This is related how the computer performs while keeping temperatures at a specified interval.