In a sane world heat output = power consumption (yes not exactly but for our purposes it works) but Intel has a fudge factor to it’s TDP number and AMD straight up doesn’t count power or heat output in it’s TDP formula and basically just makes it up (the formula includes such factors as “how hot should the part run ideally?”). They more or less agree in general but just because the 2 numbers are the same doesn’t mean they are comparable.