Not only did you entirely miss the point, you also took Phoronix Test Suite results seriously.
The key phrase you glossed over:
@leman was talking about "non-parallelised incremental builds". For most developers, the typical work cycle looks like edit source file -> compile -> link -> test -> repeat. But since you're typically editing only one or two source files before each compile/etc pass, and since compilation results are saved per source file, you're never waiting on compiling the whole project, only one or two files. That's what those of us who actually understand something about software and/or hardware mean when we say "incremental" build.
In turn, since compilers are typically single threaded on the scope of a single source file, 1 file to compile translates to 1 CPU core being tasked with work. M2 should be competitive with a 13600K for 1 to 4 files compiled.
The results you linked are compiling a whole Linux kernel from scratch. This will use all the cores on whatever CPU you happen to have. Of course the M2 loses to the 13600K here - the 13600K has six high performance cores plus eight throughput cores, while M2 has 4 high performance plus 4 efficiency (read: slow, but use almost no power). It's also likely that the M2 system tested was an Air, and M1/M2 Air machines cannot sustain full clock speed over the course of compiling an entire Linux kernel.
As for my jab at Phoronix... an essential part of any attempt to objectively benchmark two systems is to make sure each one is doing the same amount of work. This test fails to do that! It just downloads Linux kernel source code and does "make defconfig". When you run it on an Arm system (like Asahi Linux on a M2), you compile whatever is default in that kernel tarball for Arm. When you run it on an x86 system, you compile whatever is default for x86. Since the set of source files compiled is a common base plus architecture-specific sources, there is no guarantee here that the number of files compiled is the same. In fact, it's quite likely to be more for Arm because there's been a lot of fragmentation in Arm SoCs (leading to lots of extra driver code).
To do the kind of comparison you're attempting to make here in a proper, controlled way, at minimum you'd need to:
1. Decide on a target CPU architecture and kernel version (e.g. we are going to compile an x86 kernel)
2. Set up a specific configuration rather than relying on 'make defconfig'
3. Install a cross compiler if necessary (so, if you've decided to test compilation of a x86 kernel, when compiling on Arm you need to install a cross compiler to emit x86 code)
4. Make sure that the compiler version is identical across all the systems/CPUs you want to compare
Phoronix does none of this. PTS is not a good benchmark suite. It never has been, it never will be as long as it's run by the Phoronix guy, who simply doesn't understand anything about benchmarking above the level of automating his bad ideas by writing scripts.