The performance shown in the table TechPowerUp provides here shows performance divided by boost clock speed, which is 5.0 GHz for the 13700H (a 45W processor *1) and 4.8 GHz for the 155H (a 28W processor *2). The processors do have similar cache and single-core tests can usually be run well inside the processor's power limits, so in those respects this appears to be a good test.
But turbo clock speed can be all over the place, as this graph of the 155H frequency in a benchmark from Phoronix shows. *3
The 13700H may be able to maintain its rated boost speed more consistently than the 155H, since it's a higher-power processor. Or there could be a big disparity in the cooling the tested laptops provide. Ultimately I don't think this is a good testing methodology for determining IPC. Perhaps a better method would be to monitor the boost frequency while the benchmark runs, determine the average frequency while it was running, and then divide the score by that average. However, the frequency changes so quickly that it would be hard to get an accurate average. And even if that worked perfectly, it wouldn't address disparities in memory. Testing IPC accurately is very difficult especially with laptop processors. Since several variables can't be controlled, multiple different benchmarks need to be run to get a handle on how each variable affects the score, and only then can you begin to take an educated guess about IPC. Any test that fails to find a way to address every variable (other than IPC) is more conjecture than science.
Attribution
*1 Intel's specs for the 13700H:
Intel® Core™ i7-13700H Processor (24M Cache, up to 5.00 GHz) quick reference with specifications, features, and technologies.
www.intel.com
*2 Intel's specs for the 155H:
Intel® Core™ Ultra 7 Processor 155H (24M Cache, up to 4.80 GHz) quick reference guide including specifications, features, pricing, compatibility, design documentation, ordering codes, spec codes and more.
ark.intel.com
*3 "Meteor Lake EPP Tuning For Greater Performance Or Power Efficiency With Intel Ultra Core 7" by Phoronix:
www.phoronix.com