Laptops aren't what we're talking about, here. In this article, they're measuring a mini-PC. Laptops will tend to be configured for more efficient operation - especially something super low-profile, like a Yoga.
Talk about comparing Apples & oranges! Such high-performance laptops are a completely different subject!
No man. Those are examples so you get the idea. Go scroll down to the bottom of the review to see what I am talking about. There are various Alderlake-N examples. They are mostly at the same level. Read about the TDP settings of the actual device and they
loosely follow the system power consumption. Example, a similarly sized system with 10W higher TDP CPU uses 10W more under load.
System power = Idle + CPU TDP + misc
My point is that you are making incorrect assumptions that it's exceeding TDP because the system is using 40W, when it's not. And clearly the performance shows that all Atom-based systems show an extremely consistent performance that doesn't drop radically as with other CPUs. For example, the Core CPUs go from 1.3x performance and 1.5x TDP but after 30 seconds it drops to the 1x performance and 1x TDP as rated. Actually on the Atom CPUs the variation between peak and sustained performance is less than 5%!
All previous Atom-based systems show this. Laptop, desktop, AIO, it doesn't matter.
Same with my laptop. You can't say the CPU uses 4W. No, it uses 0.6W. You post often here, so I'm giving you the benefit of the doubt you get that it's an example.
Laptops have to follow TDP settings, because it's a constrained form factor. Desktops can "violate" it because it has infinite headroom, but no matter who wishes, thermal laws cannot be violated. Sure, Intel gives manufacturers some flexibility in setting TDP, but that's an aside.
Hence, why for Core it can use 40W for 30 seconds, but has to come down to a thermally manageable level, say 25W on sustained loads. On one of the reviews for ADL-N the author points out due to thermals,
it doesn't even use the said TDP.
I have a passively-cooled mini-ITX board with a J4205 (Apollo Lake; 10W-rated) and it easily runs at 25 W, sustained.
PSUs are under efficiency ratings at such low load. For an mini-ITX board like yours, maximum you can't exceed more than a 100W PicoPSU with a Class V or higher adapter to get the idle power well under 10W. Ideally you'd get a 60W one. You did not say what your windows desktop idle power is, but I bet it's close to that 10W level.
I know this partially because I wanted a similar system.
Here a J5005-ITX uses 12W on idle and similar-to-yours 26.5W on full load:
https://androidpctv.com/review-asrock-j5005-itx-j4105-itx/
The gap between idle and load is 14.5W. That's with a PicoPSU 160W. I believe with a PicoPSU 60W and efficient adapter you can get idle down to 6-8W. Mind you, at 10W, even a 160W is only under 6% load. Corsair Titanium means 400W at least, so 10W is 2.5% which is nothing. Titanium label with 90% plus efficiency rating would only apply after 15% load or so.