Earlier quoted context omitted.
Last time around, the dev kits had Pentium 4 processors but the Intel Macs that launched used Core and Core 2 processors— a totally different microarchitecture with drastically different performance and power characteristics. It's a pretty safe bet that the first ARM Macs will be using SoCs that are at least a generational improvement over the A12Z. The higher-power Macs that will probably be released toward the end…
I'm honestly pretty excited to see what Apple can deliver. The A12Z is passively cooled, yet is on par with the 10th gen i5 in the new 13 inch MBP: https://browser.geekbench.com/macs/macbook-pro-13-inch-mid-2... Just imagine what they can do with active cooling!
While it's certainly possible the A12Z in the Developer Transition Kit is a true drop-in from the iPad, I would be surprised if it's not clocked significantly higher and actively cooled given the relaxed power and thermal restrictions.