The M1 Max is also 2 generations old, and ~3 years old at this point. Seems like a fair comparison to me.
And still, performance-wise, the 2070 still wins out by a ~33% margin: https://browser.geekbench.com/opencl-benchmarks
The M3 Max has something like 33% faster overall graphics performance than the M1 Max (average benchmark) while the 4090 is something like 138% faster than the 2080Ti.
Depending on which 2070 and 4070 models you compare the difference is similar, close to or exceeding 100% uplift.
As far as desktop products, power consumption is irrelevant.