TPU already did similar testing using a 12900K.
Granted this is in full system power but the only differences are CPU, Mobo and Ram of which CPU and Mobo are inevitably going to differ so it is not an unfair comparison IMO.
The 100W PL1/PL2 limited 12900K gets 86.157 points / watt.
The 125W PL1/PL2 limited 12900K gets 93.495 points / watt.
The 190W PL1/PL2 limited 12900K gets 110.925 points / watt.
The stock 5800X gets 90.0457 points / watt.
The stock 5950X gets 144.2 points / watt.
In the 5700X review it scored 13474pts @ 126W for a score of 106.937 points / watt.
So as
@Vince very correctly points out there are settings you can use where the 12900K is more efficient than than the 5800X but this kind of tuning for the 12900K can be done on the 5800X via certain settings and you can easily increase the points/watt by setting it to 65W which will get it closer to the 5700X score.
I can also tell you that my 5800X3D with a -30 all core offset scores ~15100 while using less power than stock.
It would be interesting to see if the 5950X with power limits removed would increase in efficiency as I know it can score > 31,000 points but not sure what the system powerdraw would be. If it came in under 215 or less it would beat the stock 5950X 144.2 but I don't think it would.