This sounds like a contradiction to me. Increasing performance/watt ratio also means having more performance at the same thermal profile. And while you are perfectly correct that Maxwell might not be able to scale in the high-end (after all, the new high end cards are all Keppler-based), I am not concerned with the high end at all. I am interested in what it can deliver at 35-45W TDP.
Anyway, the leaked 860M and such scores show real-world performance improvements of around 50% at the same TDP as the predecessor. This is nothing short of stellar. I don't remember such increase in efficiency ever being witnessed in the industry.
The GTX 860M is physically massive. It is physically similar to the GTX 750 Ti, but this means that it comes on an MXM daughterboard. It also consumes ~45-50W of power, while the GT 750M 1) doesn't come on a MXM board 2) consumes 40W of power. While this bodes fantastically for GM107 as an architecture, to expect a 50% performance boost is unrealistic for the GT 850M.
The fact that shrinking the GTX 750 Ti results in a separate daughterboard means that we won't be seeing anywhere near this power level - the mobile 850M will be seeing less cores, less clock speed, and less performance. I estimate a 20-30% boost.
What do you base that on? Usually, Nvidia only has three or four chips which they use for both desktop and mobile products (with different clocks). Again, leaked data on 860M suggests that its the same chip as 750 Ti, only with a lower clock.
NVIDIA does that for its desktop cards because size is not a constraint. For example, the GTX 770, 780, and Titan all used the same PCB (and therefore chip) but with certain components laser or firmware disabled.
Mobile chips look like CPU dies. The ones that will be inside the MacBook Pro aren't going to be anywhere near as large as MXM boards, so it makes logical sense that it won't be sharing its components with a desktop GM107 card.
So yes, the GTX 860M looks awesome and probably will be. Gaming laptops with the power, cooling, and size capacity will probably increase power and voltage and overclock these cards, resulting in massive performance increases.
However, the MacBook Pro never has and never will be able to support such power, cooling, and size demands. It will use a completely mobile-oriented chip that bears no resemblance to desktop GM107 cards.