I think they were talking about the upcoming XPS 13 that's based on the new Intel Wildcat Lake platform and will be priced very close to the MB Neo, so it's pretty comparable. It wouldn't be fair to compare it to something that starts at $1000.
But that's my point: first-gen M1 Air is still available and costs 600 USD.
Not sure what you're referring to. 5-10% of different is exactly what I meant by "matching". The real-life battery numbers also don't support your statement, as tested by e.g. notebookcheck.com
And, again, the actual context is Wildcat Lake here, an step down from Panther Lake.