Its theoretical maximum performance, but how it will be used, its up to devs. Thats how both CPUs can be tapped and thats how they should be compared.
Architecture differences can make some algorithms run better on one hardware, than on the other, but this only means that its inefficient on one hardware and not using flops correctly, and need to be rewritten for other hardware to achieve same efficiency.
BTW Jaguar and i-series share the same instructions, so they are also comparable in terms of architecture.
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Yeah, because it has more flops.