The “AI PC” specification requires a minimum of 40TOPs of AI compute which is over double the 18TOPs in the current M3s. Direct comparison doesn’t really work though.
What really matters is how it’s made available for development. The Neural engine is basically a black box. It can’t be incorporated into any low level projects because it’s only made available through a high-level swift api. Intel by comparison seems to be targeting pytorch acceleration with their libraries.