Work done for an hour... People, please stop treating the A17 Pro as a desktop chip to drive home academic points. A17 Pro performance (or lack of) should be discussed in light of the typical work load of an average iPhone user. That being said, the N3 node does not yet seem to be the salvation many hoped for prior to the A17 Pro release.
But what if A17 Pro is a desktop chip? I hardly think that this is just an academic discussion, Mac business is not some theoretical enterprise. The hypothesis that A17 cores are developed to take better advantage of the available thermal range on a desktop would explain the performance and power consumption data we observe with these new processors, so I find this to be a compelling line of though. Not to mention that there is additional evidence for this, like the increase in size of internal OoO structures (Apple has been shrinking them in A15/A16 to improve efficiency). At least the "desktop hypothesis" appears to be explaining what we see a bit better than the hypothesis that either Apple or N3B is failing — there are many things they could have done if their target was simply to develop a more efficient smartphone CPU.
For the average iPhone user, A17 Pro is roughly comparable to A16, which is already the fastest smartphone CPU on the market by a wide margin. So I don't see any concessions being made here.