After seeing the evidence you've posted, I have to agree with the assessment that it's most likely a CPU bottleneck. the 12000 series and 13000 series chipsets are not equivalent. That's repeatedly made clear by the consistent difference in GPU utilization.
At the same time, I think you may be seeing a totally separate, potential issue at the highest settings that could very well be a software problem due to the game. But I don't think that this is in any way related to the overall performance difference.
I think a great idea would be to completely reinstall the game to a new directory. Be sure to both back up your saved games first, and follow the steps for a clean reinstallation as provided here:
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That should guarantee that, if you were seeing some sort of software "throttling" at 1440p DLSS Ultra, it will be rectified. However, I do
not think that you'll see the same performance as the system you're comparing it to. The numbers your seeing are close enough that the difference between the CPUs would very logically account for it, overall.