If a typical neuron requires 10^6 ATP per activation [1], and if it takes 30.5 kJ/mol to charge ATP [2], and if a typical neuron has 100 axons, each of which is contributing one FLOP, then I _think_ a human neuron is about 500 times as efficient as a GV100 [3], at 200,000 GFLOPS per watt.
[1] https://www.extremetech.com/extreme/185984-the-human-brains-...
[2] https://en.wikipedia.org/wiki/Adenosine_triphosphate
[3]
Neuron:
10E6 ATP = 1 activation = 100 FLOP
30.5 kJ = 1 mole ATP = 6E23 ATP
1 kJ = 0.28 Wh
...
2E5 GFLOPS = 1 W
GV100 "Tensor Core":
4E2 GFLOPS = 1 W