It's more like marketing at each step shows off the best possible outcomes.
VRM's advertise their amperage, but then those values might be 50 amps for 10 milliseconds at 25c at 15 volts - and then none of those criteria are met when used in a PC, so the end up much lower.
Yes, but also not necessarily.
I've just finished studying capacitors and have noticed three values for "ESR": Impedance, ESR, and Dissipation Factor. All three have different tests associated with them but ultimately give you the "parasitic resistance" associated with a real capacitor (instead of an ideal mathematical capacitor, which as ESR of 0). But depending on how you do the test, this ESR value changes dramatically, by as much as 300% in a recent capacitor I used in a recent project.
Electronics as a whole are just a bunch of little lies that we tell other EEs that fit simple models... models that no one bothered to prove correct in the first place. Its not malicious, its just really complex, so these simple models have significant warts in their predictive behavior. In most cases, you'll only get similar results with the tests if you exactly follow the other guy's test setup. This naturally applies to your tests as well, its likely going to be difficult for others to replicate your tests even in the best of circumstances.
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Where things start to go sideways is that the motherboard is a real component in this whole setup. A relatively thick 35um (standard PCB height of copper) 1mm wide trace (most traces are on the order of 0.15mm on a modern PCB) with 6-inches of length will have 0.0769 Ohms of resistance, sounds small... except at 50 Amps that's a 3.845V drop. Of course, real world engineers know that even a 1mm wide trace is insufficient for 50Amps, but there's a lot of subtle effects here that are certainly affecting your measurements.
Another aspect: each via / drill-hit has a limited amount of current they support as well, those holes have limited amounts of copper in them after all, so there's complications with pulling power up-and-down vertically through a board. Especially because of the high currents that modern computers pull these days.
And that's not even getting into trace-capacitance and trace-inductance. I'm just covering the simpler resistive-like effects of modern PCBs. But at 10-millisecond timescales, trace-inductance and via-inductance (aka: the holes/drill locations) will absolutely play a role.
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But yeah, the goal here isn't to "understand" the motherboard per se, but instead to test them. The reader is likely a video gamer who ultimately just cares about FPS, and vague concepts like "reliability" that are basically untestable. Frames-per-second should (in theory) be modeled as power-loss in the VRMs and Motherboard (akin to the ESR tests I started this post with the real-capacitor vs ideal-capacitor). The less power that gets to the CPU, the more the CPU will throttle back and slow down.
After all: all the power that goes into heating up the motherboard and VRMs is power that's lost on the way to the CPU.
The good news to all this complications means that you too can lean into the truth of EE, and recognize that you're creating a model (whether you explicitly have acknowledged it or not), and you can choose models that are easier to test. Other EEs will accept your model for what it is, your best guess given the level of effort you want to put into these tests. Don't feel like you need to "find the truth" with your tests, but instead find something that's a good balance of "truthiness" and "easy enough to repeat". I don't think the Masters-degree or PH.D EEs at universities have figured this crap out yet, so lean into it and find a model that works.
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Where does this all go? What is the easiest thing to do? Well... maybe its as simple as taking a temperature-measurement of the motherboard and VRMs after 10-minutes of real world usage. That's certainly one valid way to measure the power-loss in the motherboard/VRMs itself, as long as you can keep the temperature effects somewhat consistent. Not saying you should "really" do this, but just kinda telling you this to help the creative juices flow. Of course, the easiest thing could just be reporting FPS numbers in various video games, which would be the "direct" result people would be clicking on these reviews for.