Look at the SP4 core m3, it'll max out at roughly 60-60c with no throttling. As long as the design around the chip lets it transfer the heat somewhere, roughly 5w of heat can be dissipated without throttling. The reason why the Macbook throttles is that it draws roughly 10W at max load, far beyond Intel's TDP. Once throttled it settles at around 6-8W.
Apple doesn't stick to the whole 5W TDP, it will use over 5W for however long the task is, as long as it's under 100c core temp. Most Windows computers do however stick to the 5W TDP, and therefore throttles due to power limit and not temp, like Apple does. I know this after having owned both the Macbook as well as core m windows laptops, all of which i have benchmarked with Intel Power Gadget to tell the TDP.
