No, I am not in agreement with you, the RTX 3090 is clearly better at being a GPU.
better is subjective, it depends on your needs.
sometimes performance per watt is more important especially when you're mobile or trying to be conservative w/ electricity.
There is an obvious implicit context when you're comparing performance to an RTX 3090, and it is not mobility or your electric bill.
Personally the M1 Ultra would be better imo as a desktop GPU than RTX 3090 in certain contexts. Putting it in a van, traveling with it, etc.
I'll probably wait until the next go around of them, but I'm loving nearing desktop performance w/ reduced loads.
Considering the 3090 had over double the performance, the lower power parts may well be both faster and more power efficient. You'd have to do the comparison to know, if that's what you care more about.
The FPS was closer than double. The flawed benchmark the 3090 had double.
I'm not sure how the lower power RTX variants compare, maybe that's a closer comparison, has there been a review against those?
But it's almost completely unimportant for always-plugged-in-to-wall-socket desktop chips. Because even the power consumption of stuff like the 3090 is still pretty insignificant on your power bill compared to up front cost, and relative to the power consumption of all the other stuff in your house.
Remember even the 3090 consumes very little power when idle - it's only pulling the rated ~300w when you're maxing it out playing heavy games or rendering or whatever.