I haven't said it's not CPU bottlenecked at 1080p. I've said it doesn't automatically follow that just because a game is running at 1080p that it's CPU limited. It depends on how heavy the game is on both the CPU and GPU as well as what CPU and GPU are being used. In the PS5's case I don't think we have enough information one way or the other to say whether it's the CPU or GPU that is bottlenecking performance at 1080p.
We do however have clear evidence that at 4k, it's the GPU that is the bottleneck. And given the entire premise of this discussion is the PS5 vs 6800 result at
4k, the rest of the discussion is moot.
For the record this chart shows clear performance scaling from low to ultra settings even at 1080p suggesting a GPU bottleneck is still in play there. Granted that's on a 12600k which is a much more powerful CPU than that in the PS5, but the 3060Ti is also a more powerful GPU.