RX 6800 XT has 110 AVG FPS in 1440p + RT, so no CPU limitation in 4K at least for AMD GPUs.
Moreover, SAM is all about pushing latency sensitive descriptors/constants/etc stuff to video memory, hence if application is doing something stupid and is PCIE latency limited, then pushing that latency limited stuff to video memory will help.
I'm talking about the slide above. They have 6800XT, 2080ti, 2080ti OC and 3900 all capping out at the same max fps. That doesn't make any sense unless it's cpu limited. SAM then gives the 6800XT a boost, but 6800XT SAM and 6800XT SAM + Auto OC score the same. It very much looks like that particular benchmark run is cpu limited.