If you match wattages Intel wins in most segments, and not by a small margin. R5 7600x vs i5 13600, 7700x vs 13700 etc. I mean Intel's i5 lineup even beats AMD's ryzen 7.
The only segment AMD has a small (literally single digit) win is in the high end, the 7950x is indeed 5-10% more efficient than the 14900k. It's really not that big, but people get confused cause reviewers are removing power limits and then yeah, obviously the CPU that will draw more power will be a lot less efficient.
TPU has done some testing with power limits, a 14900k @ 200 watts is in fact more efficient than a stock 7950x. At 125w it's more efficient than the 7950x 3d as well.
So MT and ST, intel is more efficient in general. It's only gaming that amd has the advantage with the 3d cpus, but that's also not as big as it shows. People don't play games with a 4090 at 1080p or 720p, and for sure they shouldn't buy a 14900k to play games, especially out of the box. i9 is terrible for gaming out of the box, since power draw is absurd. I've managed to drop power draw from 200 watts down to 95w with 0 performance loss.
This is TLOU, the game with by far the highest power draw out of any other. Never goes above 95 watts. Yes I dropped clocks and turned off HT, still with those settings it's faster in MT than a 7950x 3d for example.