Several Geekbench OpenCL listings of new M1 Max-powered Apple MacBook Pros are now available. In one such comparison with a Dell XPS 17 9710 laptop powered by the Core i7-11800H and an RTX 3060 Laptop GPU, the RTX 3060 seems to have a 51% advantage over Apple's offering. However, Apple's implementation is able to achieve the present score at a much lower power consumption compared to the XPS 17 9710.
https://www.notebookcheck.net/Dell-XPS-17-9710-with-RTX-3060-Laptop-GPU-shows-Geekbench-OpenCL-supremacy-over-M1-Max-powered-Apple-MacBook-Pro-16-but-Apple-silicon-still-has-the-efficiency-advantage.574451.0.html