To put the zero IPC uplift to the test, let's do a bit of arithmetic. You are good at that. Taking numbers from this chart:
The 13900k is 206/172, or 1.198x as fast as the 12900k in games at stock boost speeds. At max framerate, for most games all core boost is the effective speed. Stock all core boost for 13900k p-cores is 5.4 ghz. For the 12900k it is 5.1 ghz, or 1.059x as fast (5.4/5.1)
That looks like a 14% IPC boost to me when you equalize for clockspeed. A 14% boost in performance in loads that rely almost exclusively on the P-cores when you subtract the clockspeed gains sure looks like more than a refresh to me. With a refresh, like 13th gen to 14th gen, there is 0% performance boost when you subtract the gain from clockspeed. 14% is different than 0%. It is larger because things were changed going from Alder to Raptor. To make the whole chip work better, similar to when Zen went from all cores having access to half of the L3 on a chiplet to all of the L3 on a chiplet. Just clockspeeds were changed going from Raptor to Raptor refresh.