check again...since the M1 it was a fact that Rosetta 2 it has a 20% pentaly
He's right. Rosetta has absolutely zero impact on GFXbench for instance (the test is 100% GPU bound, the CPU is hardly used).
For Tomb Raider, I also believe it is GPU-bound at high resolution and I don't expect Rosetta 2 to have an impact.
Tomb Raider games are not bad Metal ports. In fact, SoTR performs better on macOS than on Windows if you have an intel iGPU.
However, AAA games are not coded with TBDR in mind. These include Tomb Raider games, as a developer from Feral confirmed. He said that performance would increase after some tweaks (but I doubt Feral will update the game).
And there are many games like Borderlands 3 which, even though they use Metal, are just awful ports. For BL3, developers probably just hit the compile button on UE4 IDE, checked that it ran on a Mac without crashing, corrected a few bugs here and there, and that's it. The game runs very poorly on macOS.