Any modern computer has facilities for actual measurements.
All motherboards contain sensor chips that can measure the voltages of all power supplies that are used on that board.
All modern CPUs (i.e. all CPUs with variable clock frequency) have internal sensors that measure the currents and the voltages provided by their power supplies. From the currents and the voltages the power consumption is computed. The current and voltage values, together with the temperatures provided by one or more temperature sensors, are used by the algorithms that control the turbo clock frequencies. (The reason why power consumption values are needed by the turbo algorithms is because the chip temperature has a too large inertia, if the clock frequency would be reduced only after the temperature is already too high it would be too late; using the power consumption the future temperature raise can be predicted and the clock frequency can be reduced in advance, avoiding the overshooting of the maximum temperature.)
Some of the values provided by the internal CPU sensors are available in model-specific registers, so the monitoring programs can read them and display the CPU power consumption.
The discrete GPUs from NVIDIA and AMD also have internal sensors that can be read by programs to display the GPU power consumption. The GPUs also use their internal sensors to control their clock frequencies.
Most inaccuracies in reporting the power consumption are due to poor or non-existent documentation of the sensors, which affects especially the AMD CPUs and some of the motherboard sensors. The Intel sensors are usually well documented.
How to read and display the power consumption values provided by the internal CPU sensors can be seen e.g. in the source code of the utility turbostat, which can be found in the source tree of the Linux kernel.
(https://git.kernel.org/pub/scm/linux/kernel/git/torvalds/lin...)
Apple should have good internal documentation, which should enable accurate power consumption reporting. They cannot blame an external company which refused to provide adequate documentation for the sensors.