I've been wanting to know how electronics' power efficiency compares to biological neurons, and this paper gives a clue. The most efficient hardware it mentions is the GV100 "Tensor Core", at 400GFLOPS/W for FP16. If a typical neuron requires 10^6 ATP per activation [1], and if it takes 30.5 kJ/mol to charge ATP [2], and if a typical neuron has 100 axons, each of which is contributing one FLOP, then I _think_ a human…
It's more useful to loop at synaptic operations. 1 FLOP per synaptic activation is a vast underestimate of what happens computationally in the brain. Synaptic activations have many homeostatic side effects.
One can also not discount the cost of the memory needed for the tensor core.