The M1 is essentially a superset, if you want to think of it relative to A14. Because as we set out to build a Mac chip, there were many differences from what we otherwise would have had in a corresponding, say, A14X or something.
We had done lots of analysis of Mac application workloads, the kinds of graphic/GPU capabilities that were required to run a typical Mac workload, the kinds of texture formats that were required, support for different kinds of GPU compute and things that were available on the Mac… just even the number of cores, the ability to drive Mac-sized displays, support for virtualization and Thunderbolt.
There are many, many capabilities we engineered into M1 that were requirements for the Mac, but those are all superset capabilities relative to what an app that was compiled for the iPhone would expect.