Just based of the 13900k
die shot and the M3 die shot
It's pretty obvious Intel has more space dedicated to the CPU than than Apple Silicon does. The 13900K P cores alone take up at least 30% of the die, with e cores it's about 50%. Apple Silicon of the base M line is about 20ish%.
Also, it looks like Intel actually has a larger die. From what I can find the 13900K has a die size of 257 mm2 and M3 has 146 mm2. If we want to argue node size just rough scaling gives 146 * 2.34 = 341 which would be 32% larger. 50% of 257 is 128 mm2 for the 13900K. 20% of 341 is 68.2 mm2 would be dedicated to CPU on an M3 (TSMC N3 to Intel 7 rough scaling). This is all speculation and density scaling guesses, but it's hard to make an argument on the evidence we have that Intel is using less transistors for their CPU clusters.