Where do you get the 160W PL2 figure from? maybe for the 11900kb, but the last I checked, PL2 was much lower. I will give you a link when I get home in a few days.
Laptops also use tau and pl1/pl2 in a much more proper manner, with the laptops I have seen following Intel guidance. This means that they should follow TDP values pretty closely.
Note that the only issue with Intel’s PL1/PL2/PLx system is that motherboard OEMs are allowed to override it. Bursty performance that briefly consumes more power is a good thing because it allows work to be completed quicker and allows the chip to get back to sleep.
Also your comment about TGL-H consuming a constant 100W is false. Once tau expires the chip falls back to PL1. Don’t take my word for it:
https://www.anandtech.com/show/16680/tiger-lake-h-performance-review/2