What a strange comparison. Normally, the existence of some common feature or detail of significance is the basis on which a comparison or contrast can be made but the Microsoft Surface Pro X and the Dell XPS 13 2-in-1 (with Intel Core i7-1065G7) have literally nothing in common that would justify a comparison between the two. The processors are incomparable. The Microsoft SQ1 (a thinly veiled Snapdragon 8cx) has been deliberately promoted by Qualcomm as offering performance in the class of the Intel Core i5-8250U (a moderate performer quite different to the 15W TDP category leading Intel Core i7-1065G7). Moreover, the SQ1 is not about offering markedly higher performance than the Core i5-8250U. On the contrary, it is the (putative) similar performance of the SQ1 to the Core i5-8250U that justifies making a comparison in the first place. The advantage of the SQ1 when compared to the Core i5-8250U, be it noted, is the notably lower power consumption - around 7W TDP - that makes possible a thin and light tablet experience free of fans. And, consistent with that thin and light goal reduction of the size of the battery of the Microsoft Surface Pro X has been possible without putting battery life in jeopardy. Likewise, a device like the Surface Pro X - that is frugal with battery power and offers LTE connectivity - makes always on always connected mobility a realisable goal. So, again, the target markets for the Microsoft Surface Pro X and the Dell XPS 13 2-in-1 are completely unrelated and not a basis for comparison.
Looking at the price of the units we again see that no meaningful comparison can be made. The Surface Pro X once kitted up to a suitable configuration to begin to make a comparison we see the price for the unit coming to $1568.99 ($999 for the base unit + $269.99 for the Surface Pro X Signature Keyboard with Slim Pen bundle + $300 for a storage upgrade to 256GB). The price for the Dell XPS 13 2-in-1 (with Intel Core i7-1065G7), on the other hand, is $3098.99 (or $2,633.99 at a discount from Dell and Amazon). It stretches credulity to seek to compare this very expensive computer with the the Surface Pro X that is about half the price of the Dell unit (in the configuration described in the article).
Finally, allowing the comparison is misfired it behooves Tom's Hardware to at least gather valid benchmark data. The Geekbench 4.1 Multi-core score of 6863 is ridiculous. More accurate data can be found in the Geekbench database. The Multi-core score for the SQ1 is certainly above 11,000. I can only assume that Tom's failed to run Geekbench built for ARM. That low score is probably the 32 bit x86 build of Geekbench (for Windows) running in emulation on Surface Pro X. So, the score isn't a mistake, exactly, but it is utterly meaningless.
https://browser.geekbench.com/v4/cpu/search?utf8=✓&q=SAMSUNG+ELECTRONICS+CO.,+LTD.+Galaxy+Book+S
https://browser.geekbench.com/v4/cpu/search?page=1&q=Qualcomm+CLS&utf8=✓