No this is absolutely not accurate. This only happens due to motherboard defaults running all cores at turbo speeds simultaneously as well as automatic overclocking behaviors on by default.
The reasoning doesn't matter, what matters is what the average consumer sees. If most consumer motherboards do it "wrong", Intel should use those numbers instead of the less common, but "correct" case.
And almost every benchmark will run on one of those motherboards, or do you have a list of curated benchmarks where they were done with TDP limitations per spec?