Although points are one of 3 metrics used by WCG there is often very little correlation between points and work done.

You will probably find that cpu's of same generation will receive points commensurate with number of threads and clockspeed so that it can be easier to calculate potential points of a given cpu against a known cpu if all else is the same therefore a 24t machine might get approximately 3/4 points of a 32t machine at same cpu speed on same hardware and operating system BUT due to variance in work issued it is not always so.

Across the hardware generations a number of computational improvements have been made that together with efficiency savings will usually advantage newer equipment.

In general the points sysstem is something of a cluster f........

Other opinions may vary

EDIT: Points per work unit can also be an average of any machine that completed the same work