Is it really that much better than some small form AMD Ryzen with 2x32 SODIMM thrown in? I get that the M series is amazing in terms of efficiency and some people love Apple hardware but you could likely have had that performance with a $700 setup.
The only server that actually matched the performance of a Mac Studio was XEON Max series (formerly codenamed Sapphire Rapids HBM) with 64GB of integrated memory into the CPU package. the latency between the CPU and RAM is simply too big in a regular PC.