But you can never get the exact same components. Apple does their own motherboard design, and they use EFI instead of the older BIOS. We know they are detail oriented. Decisions about trace path length and placement affect performance. You are talking about thousands of interconnected parts, many of which are timing sensitive.
I don't think it's unreasonable to expect similary speced systems to run at different speeds even if they are using identical chipsets and other components. Heck, you see this in the PC industry all the time! Performance hardware sites will test motherboards with the same chipsets, CPU's, controllers and RAM and find wildly different results depending on the quality of the board design to the quality of the BIOS/Firmware on the board. Detail matters - especially in electronics and detail costs money!
There have been multiple articles (at least four different ones) from prominent magazines as well as enthusiast web sites where you have similarly specd machines and the Apple hardware routinely outperforms it. If you google search around you will find multiple bloggers gushing enthusiastically how their Mac is the best windows box they have ever owned. It's been going on every since Apple switched to Intel and running Windows on a Mac was possible, but for the last two years the frequency of related chatter has really picked up.
You can choose to believe it or not, I don't care and I'm not about to go googling to give you examples when there are plenty out there (including older stories here on AI) but suffice it to say it's not an unreasonable premise in the least.