There is something in the way the M1 Max and Ultra GPU scaling works that seems to significantly hold back the GPU on those chips. If you look at blender open data benchmark you can see the M2 Max can match the M1 Ultra in blender rending already and that the M2 Pro -> M2 Max scales more linearly than did M1 Pro -> M1 Max
It's not just that, but M2 Pro and Max deliver much better performance per GPU core in Blender. When I ran the Blender benchmark on my M1 Max the GPU utilisation was relatively low. This suggests that there are some stalls preventing the GPU from flexing its muscles. I would guess this has been fixed for M2 Pro/Max in some way (also see my previous post)
P.S. What's interesting is that the base M2 does not show any improvements in Blender beyond what can be explained with clock increases but M2 Pro is already as fast as M1 Max. So it must have to do with the M2 Pro/Max design itself.