Earlier quoted context omitted.
I think it’s fair to say that a SoC should perform better at higher wattages, so my comment is definitely relevant. Regardless, I don’t understand how you can say that I’m moving goalposts when I mention performance per watt, which is absolutely relevant when talking about smartphone SoC performance, and then you bring up battery capacity, which is not.
Your initial question was "How are they on par SoC-wise?" They are on par because they now sometimes beat Apple top of the line A-chips on performance be it single core, multicores or GPU and do so within a power budget which allows the phone they ship in to be competitive screen-on time wise. Apple doesn't have a one generation lead anymore which is a huge change compared to only three years ago. You are moving the…
If we were to look at more thorough reviews, e.g. Geekerwan, they always include TDP and power consumption, because that gives the necessary context to understand the results.
And obviously I’m not denying that Mediatek and Qualcomm have massively improved their designs, but they aren’t on par when we account all the things that matter.
Your argument is that, since manufacturers are putting larger batteries in phones, SoC power consumption shouldn’t matter. That is moving the goalpost, because you introduce a variable that should be irrelevant to SoC performance testing to dismiss my observation.