Of course it's only a temporary fix. Think about logically what's happening here. The new EFI update has more aggressive throttling parameters to reduce heat build up. The MBP CPU can easily hit 99 degrees Celsius. Even though this is just below T junction (max temp) it is still too high. The temps for these mobile quad CPUs should be kept below 90 degrees Celsius for throttling to not occur. Unfortunately the cooling system is not adequate enough to do this. The same problem is on the GPU side.
The SMC controls the cooling system and also sets parameters when throttling should occur, based on the temperatures that it sees in the system. When you reset it, those values are reset so SMC jumps in and checks out what's going on - so you see less throttling. Then it registers the hot temperatures and applies more aggressive throttling. So you can keep resetting the SMC, but you'll be back to the same point.
People that say they have no issue are either not noticing it or not pushing the thermal limits. There is no magical EFI that some people have and some people don't. If you've updated to the latest firmware, the parameters will be the same, until the day we have fully self-aware AI-like software.
Thanks for the elaborate answer. Appreciate it.
However, the thing is that (at least for me) the issue only surfaces if I use the sleep function. I have been shutting down my Mac for an entire week now and effectively not once used the sleep function of my Mac. By doing so, I have effectively eliminated the issue. That's why I'm certain that the issue only comes up when I use sleep.
I also push my Mac to higher temperatures on a regular basis (videos, gaming etc.) on both Mac OS and Windows (BootCamp). There is no "active throttling", that is that the performance drops during gaming. In fact, it runs very smoothly and without any problems. But again, once I use sleep - the issue is back and I have to do a SMC-reset.
So what exactly is causing the problem? I really like to use sleep again. Shutting down the Mac constantly is very annoying.