The amount of data sent in fhd mode is exactly 4 (four) times less and the load on the RAM and processor, as well as on the gpu, is 4 times less. The panel electronics itself also understands that it needs to turn 4k pixels on and off individually, or they can be grouped in 2x2 operations in fhd mode, which greatly speeds up the exchange of the panel controller with the matrix.
Therefore, everything written above is simply nonsense from a technical point of view. If a 4k panel (and a laptop with it) in fhd@60Hz mode does not sharply reduce consumption (excluding the backlight brightness, which is the same in both fhd and 4k mode for IPS), then this is the direct fault of the careless developers of such a panel - in fhd@60fps mode Nothing except the backlight prevents her from reducing consumption. And the load on the processor/gpu drops exactly 4 times, although consumption decreases non-linearly.