Earlier quoted context omitted.
High TDP? You mean server-grade CPUs? Apple doesn't make those.
Isn't the rack-mounted Mac Pro supposedly "server-grade" ( https://www.apple.com/shop/buy-mac/mac-pro/rack )? At least judging by the mounts, they want them to be used that way, even though the CPU might not fit with the de facto industry label for "server-grade".
The only use case I can think of is for audio workstations, where people have lots of rack mount equipment, so you can have everything including the computer in the rack. But even for that use case it's quite big.