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Re:Apple’s new M1 Pro and M1 Max processors by dannyw on Monday October 18, 2021 @10:43PM (#28914317)
The desktop RTX 3070 has 46 SMs, which are the most comparable thing to Apple's cores.

NVIDIA defines any SIMD lane to be a core. They recently have gotten more creative with definition, they were able to double FP32 executions per unit (versus previous gen) and hence in marketing materials, doubled the number of "CUDA cores".

Re:Apple’s new M1 Pro and M1 Max processors by daxfohl on Tuesday October 19, 2021 @12:05AM (#28914753)
Funny, all these years I've been wondering how they possibly packed so many "cores" into those things.