After several updates and discussion on tweet with John I would update the OP table.
Both games run essentially the same on textures, effects, resolution, etc and also same framerate for most of time. On the 60fpsRT the drops on PS5 were confirmed to be bugs so in fact they run the same. On 120Hz PS5 runs slightly faster (drop less frequent and with smaller quantity) so it is so close that it can also be called a tie. Multiplayer 60 and 120 are locked on both consoles. And finally VRR being supported on Xbox but not on PS5 (currently) the small drops in 120hz are less concerning in Xbox (still that only benefits a small number of games and don't change performance). So this face-off can really be declared a tie in everything. Even Series S performed well for what is expected of it.
duduspace11 "Well, since we are estimating costs, Pokemon Red/Blue did cost Nintendo about $50m to make back in 1996"
Mr Puggsly: "Hehe, I said good profit. You said big profit. Frankly, not losing money is what I meant by good. Don't get hung up on semantics"
Azzanation: "PS5 wouldn't sold out at launch without scalpers."