I think "better processor" can only fall into the Dell camp if it's confirmed that they're running it at a 25W TDP all-the-time and not the default 15W, or else Apple's chip choices will likely win because they can consume more power (but I don't know the actual model #s Apple is using).
Yeah, that's the stupid part about tech specs honestly--so many hidden caveats--I always thought it was interesting that Apple benchmarks usually outperform competitors when comparing similar hardware, usually to things like this.
Mostly annoyed now, because you are correct, it's running at 15W[0][1].