Process node from the same company has the same characteristics for everybody. There are minor differences, that are supposed to reflect differences between architectures, but PDK: Process Development Kit is the same for everybody.Not really ignoring that. 3nm advantage would still be part of Apple's benefit. You don't just use the scale tool on a 5nm chip to shrink it to a 3nm chip, it needs to be redesigned specifically for 3nm architecture.
If AMD/Intel wants to do 3nm, sure, let's compare it. If AMD does a magical 2nm process, it's only fair AMD gets handed the crown, assuming it wins performance per watt metric. Until then, Apple wins.
Apple was sitting on 5 nm process for what. 3-4 years? Only just recently AMD went to 5 nm with Zen 4 designs. Not to mention Intel process tech is absolute garbage compared to TSMC, hence the power draw of Intel CPUs on their own process nodes. Ignoring the advantage that Apple has in terms of process node in any discussion about performance per watt and claiming that AMD or Intel are straight up losing to Apple is ... laughable. We already have 25W 7040U APU designs from AMD that are either beating Apple or tying with Apple M2.