It's not about which core is more efficient at what clock. Look at this:
1.) 8* E-cores at 3.9GHz (
TPU review)
Power consumption(whole system): 118 W
Performance in CB R23: 10366
2.) 8C+8c i9 12900K limited to 50W for PL1=PL2
Power consumption(whole system): 120 W
Performance in CB R23: 8872
based on this CB score the clocks should be:
8xP-cores: 1568Mhz
8xE-cores: 1184MHz
In the first case these E-cores should be clocked past their optimal point, yet It's more efficient than the second case where the clocks are extremely low. This shouldn't be happening If you think about It.
Here is a 12700K scoring 12452 in CB23 where PL1=PL2 were limited to 50W.
Anandtech forum
Then we also have scores for the mobile CPUs of the previous generation.
Techspot review
i9 12900K limited to 50W scores a lot less than 11980HK at 45W. Why?
This doesn't make any sense when ADL is a new and better architecture made on a better process.
One possible explanation I can think of is that CPU voltage stayed at much higher values than needed, and with limiting power to 50W It caused low clocks.