Asahi Linux is introducing support for some brand new Apple Silicon features faster than macOS.. M1 has a virtual GIC interrupt controller for enhanced virtualization performance. Linux supports it, macOS does not.. M2 introduced Nested Virtualization support. The patches for supporting that on Linux are in review; macOS still doesn't support it.
Apple appears to have a one of a kind special license for ARM (due to being a founder of the company) so they can pick and choose otherwise "required" extensions to support and add their own extensions as well. You can't directly compare an Apple design to a specific ARM version because of this.
https://social.treehouse.systems/@marcan/109838053800961073