There's no magic in those chips. Power efficiency is a design parameter you may optimize for or not, and ARM server chips dissipate more power because they have a lot more cores, more memory controllers, more cache, more IO, and, in general, a lot more stuff than a personal computer CPU would make sense to have. Computation per computation, they are not far from each other.
Intel's x86 ISA mandates a more computation to happen per amount of useful computation served - lots of memory write reordering, lots of instruction alignment (instructions can have from 1 to 15 bytes, IIRC) and other operations that do not translate into anything useful for the user beyond a higher IPC if your instruction stream is just right, but, also dissipate a lot of power for that.
https://www.tomsguide.com/opinion/macbook-pro-2022-battery-l...
That's pretty impressive for staying on the same process node.
[1] https://www.notebookcheck.net/Apple-MacBook-Pro-13-2022-M2-L...
Yeah, the OS matters, but it isn’t the only thing that matters to most people (and with the web, the loss-of-applications cost of switching your OS is a lot lower than it used to be).
Lots of Windows users migrating to Mac for performance reasons