Please show me a laptop from another manufacturer that has similar specs, similar screen, similar battery life that costs less.

It’s more that those specs are not worth the price bump. I have a M1 that is slightly less capable but cost much much less. I use it to access machines that are faster than this M3 laptop when needed.

For 16 core CPU, a dedicated GPU equivalent, 400GB/s LPDDR5 memory, 3024x1964 Mini-LED, and 18 hours of battery?

The closest I can configure a Dell XPS 15 is $3099, and that's a 14 core CPU and likely lower memory bandwidth and lower performance SSD. They claim 18 hours of battery but only with the base screen, the upgraded screen is presumably less.

And from personal experience using an XPS 15 is a significantly worse experience in stability, heat, fan noise, and real-world battery life.

And here are benchmarks for the XPS vs the M3 Max:

https://browser.geekbench.com/v6/cpu/3367184

https://browser.geekbench.com/v6/cpu/3372431

Yes I guess if you absolutely need those specs in a small laptop and you don’t care about value it makes sense. I think it’s more that the laptop is not a good deal compared to other Apple laptops.

Oh for sure. The value return per dollar gets worse the higher you go up Apple's options list. Especially their RAM and SSD upgrade prices.