Where did you get that 27% number from w.r.t. Handbrake performance difference between 7950X3D vs 7950X in the Ars technica article? This is what I could find in that article, which does not indicate such a huge performance difference:
I made a slight mistake in the actual number, in the energy/task graph the 7950X consume 27% higher power to execute the task than the 7950X3D despite the two chips using about the same power and hence being at about same frequency.
This 27% difference mean that the 7950X was working at 0/1.27 = 0.787x the frequency of the X3D, wich is not possible, at computerbase there s very few difference between the stock X3D and the 7950X@142W, actually even at 105WTDP/142WPPT the latter roughly match the X3D@120WTDP/162WPPT.
And another remark is that Computerbase measured the 7950X power in Handbrake, at stock 170WTDP/230WPPT setting it use only 189W, so even when limited to 142W it would get a similar score than at stock and perf/Watt would be close.
The only possibility for this graph at AST to be right is if they used a codec and a file that take big advantage of the V-cache, but so far it doesnt seems to be common if we are to look at Handrake tests here and there, but even then a higher throughput would forcibly materialize with a high power compsumption and power is limited here, wich lead me to think that there s a flaw in their methodology.
Edit : at Computerbase the 7950X has 48% better perf/watt in Handbrake than the 13900K, in the graph below the advantage is only 36%; wich is yet another dubbious number, that s really a pile of erratic numbers at AST.