Obviously 13900k will be more efficient than the 12900k, not because of extra E cores, but because of extra cores. Even if they added P cores the efficiency would go up.
Regardless, Intel's spec sheet is on their webpage, the 12900k has a 125/241 power limit, so after 56 seconds that the TAU expires, it is more efficient than the 7950x, at least in CBR23. That's just a fact. The only thing you can argue is whether 125/241 is stock settings or not, and im all open to talking about that (since it will apply for the 13900k), but if it is, then it is an absolute fact that stock vs stock the 12900k is more efficient not just in ST workloads (see picture below from gnexus) but also in MT workloads (of course, im talking about stock, not tuning)