No one knows that, in fact going by official specs, the only thing one can say is that the performance delta is at least 17%. The PS5's GPU performance is constrained by a common power envelope shared with the CPU, the XSX GPU is not.
And that's just going by the raw performance metric. But we do know that MS has designed its system to exploit a whole host of performance tools/hacks: VRS, mesh shaders, stateless rendering (currently reading some very interesting patents wrt GPU command buffer and GPU driven primitive culling) and upscaling via directml. Sony has confirmed none of those features and yet they are core features for the expected gain in efficiency of the RDNA 2 architecture. VRS alone can result in a 10% gain in performance on some titles and Sony has been dodging DF on questions about it for months.