Well, it's not about the Mac, but there's this from Anandtech on the new iPhone:
"What’s been extremely perplexing with Apple’s motherboard designs has been the fact that since they employed dual-layer “sandwich” PCBs, is that they’re packaging the SoC on the inside of the two soldered boards. This comes in contrast to other vendors such as Samsung, who also have adopted the “sandwich” PCB, but the SoC is located on the outer side of the assembly, making direct contact with the heat spreader and display mid-frame.
There are reports of the new iPhones throttling more under gaming and cellular connectivity – well, I’m sure that having the modem directly opposite the SoC inside the sandwich is a contributor to this situation. The iPhone 13 Pro showcasing lower sustained power levels may be tied to the new PCB design, and
Apple’s overall iPhone thermal design is definitely amongst the worst out there [emphasis mine], as it doesn’t do a good job of spreading the heat throughout the body of the phone, achieving a SoC thermal envelope that’s far smaller than the actual device thermal envelope."
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