If it will only be available in phones then it should clearly be compared to phone SoCs. If it will be in laptops too it should be compared to laptops/PC too of course.
I don’t know of any laptops with an RTX 3090 GPU or a Threadripper, let alone in a MacBook Air thin form factor running on 10 watts with 15 hour battery life.
Even in phones, even those phones offered by a single vendor, there’s a pretty wide performance range targeting a generally accepted (if evolving) set of market/form factor/use case categories. “Phone” is so broad a category as to be meaningless for comparison. “Laptop” as well. It’s just as silly to compare an ultraportable to a 17” 7lb gaming laptop as to compare an upscale ultraportable to a budget Chromebook.