It doesn't seem like Nvidia even has any 3nm GPUs on the market. But sure. When you control for power efficiency, it turns out there's no difference at all!
Please never divide anything by TDP. Use actual power measurements, unless you're trying to ensure your numbers end up being bullshit. (In particular, any number someone claims is a TDP for an Apple processor is made up, because Apple doesn't publish or specify any quantity remotely similar to TDP.)
Are you seriously trying to claim that Apple's total system wall power numbers are appropriate for comparing against an AMD or Intel processor TDP number? You really are trying to ensure the numbers you calculate are bullshit.