Let's stop finding excuses. Apple said the M1 Max can compete with the 3080 mobile on performance (not just perf/W), which is very rarely the case.
Forget about compute. The M1 Max has 10 TFLOPs vs 19 TFLOPs for the 3080 mobile. It cannot mathematically compete, as tests confirm (disappointing results in geekbench Metal, tensor flow, ect.).
Forget about ray tracing, the M1 doesn't have dedicated hardware. It's handily beaten by RTX GPUs.
Forget about gaming. There's only one Mac game truly optimised for Apple Silicon. In a couple of years, we may have another if we're lucky.
That leaves what? FCPX, Davinci resolve + some iOS-derived benchmarks like GFXBench?
Yeah the 3080 is louder, hotter, whatever. But Apple said the M1 was almost as fast, while it clearly is not. They also said the M1 Max was 3 times faster on battery, a result that non one could reproduce.
Apple set expectations way too high.