As I first saw noted on an Ars comment, it is unbelievable because their testing regimen has no reflection with real world testing, and I'm sure significantly different than Apple's, which I believe doesn't include 'standby' testing included in usage:

"Testing consisted of full battery discharge with a mixture of active use and modern standby. The active use portion consists of (1) a web browsing test accessing 8 popular websites over multiple open tabs, (2) a productivity test utilizing Microsoft Word, PowerPoint, Excel and Outlook, and (3) a portion of time with the device in use with idle applications. All settings were default except screen brightness was set to 150nits with Auto-Brightness disabled. Wi-Fi was connected to a network. Battery life varies significantly with settings, usage and other factors."

[0]https://www.microsoft.com/en-us/p/surface-laptop-4/946627fb1...

Windows laptops usually overstate battery life, we’ll have to see if it’s reproducible.

Haven't checked, but screen resolution might helps to explain.