As I have said recently, this is all lies.
Apple M3 (and all the other M chips) has both P and E cores. E cores have roughly 1/3 the performance of the P cores, and yet they are made on the same process. That alone is enough to prove that your statement is a giant steaming pile of BS - here we have two cores on the same process with drastically different performance and efficiency. But let's look a little more, comparing two different designs from two different companies.
Intel Lunar Lake compute tile is TSMC N3. So is Apple M3. HIQP would have us believe that the N3B process used for Lunar Lake is "more refined" because it's newer (it's not, actually - improvements made in a single process are continuous, and applied to all chips being made with that process). But if he were right, then that would just give an advantage to the Intel chip.
The Core 9 288V has a nominal maximum clock of 5.1GHz, which it may actually attain during a GB6 SC run. The Apple M3 has a nominal max clock of 4.05GHz, which it will also likely reach during an SC run.
Apple M3P cores score around 3100, according to the GB site. Dividing by 4.05GHz, you get about 765 points per GHz, which gives you a sort of rough idea about IPC.
According to notebookcheck, the 288V scores about 2900. (The GB site shows many scores, mostly ranging from 2400-2800, but let's give it the benefit of the doubt.) Dividing by the nominal 5.1GHz boost clock, you get a bit under 570 points per GHz.
So that's pretty much all you need to know - ON THE SAME EXACT PROCESS running at lower clocks, the M3 scores better than the Lunar Lake. CPU design matters.
But of course, that's not really the whole story - there's more. POWER EFFICIENCY is a very big deal, for a lot of reasons, but maybe most obviously because if you're trying to run multiple cores, then you can run more of them faster without melting them. The M3 P core is significantly more efficient than the Lunar lake core. I'm too lazy right now to fish out those numbers, but feel free to do the homework yourself, or perhaps someone here can supply them.