I've said this months back, but it's always worth mentioning again.
AMD's new cards are using 40CU / 80CU designs, with the 80CU GPU's utilizing their new stacking technology X3D. This means that the high end GPUs are more or less dual GPU's in one bundle, stacked. Of course we need to consider that cards will have 36/40 and 72/80 CU's, depending on how many (if any) CUs are disabled.
The Series X, while leveraging some of the RDNA 2 features (Fabrication process, co-processors, etc), doesn't use the "regular" RDNA 2 "template", so to speak. This is probably because of the need to have the 52CU APU run as a server for XCloud. That's ok.
So, at the end of the day, we have
PS5 - Closer to the RDNA 2 "template", with most of its features (the ones Sony deemed necessary) and Sony's own extensive customization
XSX - Seems like it's MS's own design, apparently grabbing more features from stock RDNA 2 and including MS own customization
Funny thing is, past disproven rumors said that the PS5 is RNDA 1 with RDNA 2 features tacked on, but the Series X actually deviates further from the RDNA 2 design. Nevertheless, both consoles are RDNA 2.