Well, performance can also rely on software, but hardware plays a very important part in it. I have watched some other videos, and Adobe software, such as Premiere, tends to be faster on Macs indeed. However, other software (most of them) will run faster on a PC with better specs. Overall, the performance will loosely follow the benchmarks, although there may be some variations.
The bottom line is that the custom-built PC is faster than the Mac. In terms of performance-per-watt, the M-series processor in the Mac is faster, as it is more efficient. However, in terms of performance-per-dollar, the PC is better, as PC manufacturers charge less for their faster (although less efficient) components than Apple.
There are, however, specific cases in which the Mac may be faster. But they are not the rule.