Earlier quoted context omitted.
He said "per watt", that's still true. You just talked about max throughput, which no one is discussing.
It's not, because Apple purposefully lied on their marketing material. Letting a 3090 go on full blast brings it pretty much in line in perf/watt. Your 3090 will not massively thermal throttle after 30 minutes either, but the M1 Ultra will. So, yes, if you want to look good on pointless benchmarks, a M1 ultra ran for 1 minute is more efficient than a downclocked 3090.
Look at that updated graph which has less BS. It's never close in perf/watt.
The BS part about apples graph was that they cut the graph short for the nvidia card (and bending the graph a bit at the end). The full graph still shows apple being way better per watt.