Shouldn't they be the same if we are speaking about same precision? For example, [0] shows M4 Max 17 TFLOPS FP32 vs MAX+ 395 29.7 TPLOFS FP32 - not sure what exact operation was measured but at least it should be the same operation. Hard to make definitive statements without access to both machines.
[0] https://www.cpu-monkey.com/en/compare_cpu-apple_m4_max_16_cp...