I've said this months back, but it's always worth mentioning again.
AMD's new cards are using 40CU / 80CU designs, with the 80CU GPU's utilizing their new stacking technology X3D. This means that the high end GPUs are more or less dual GPU's in one bundle, stacked. Of course we need to consider that cards will have 36/40 and 72/80 CU's, depending on how many (if any) CUs are disabled.
The Series X, while leveraging some of the RDNA 2 features (Fabrication process, co-processors, etc), doesn't use the "regular" RDNA 2 "template", so to speak. This is probably because of the need to have the 52CU APU run as a server for XCloud. That's ok.
So, at the end of the day, we have
PS5 - Closer to the RDNA 2 "template", with most of its features (the ones Sony deemed necessary) and Sony's own extensive customization
XSX - Seems like it's MS's own design, apparently grabbing more features from stock RDNA 2 and including MS own customization
Funny thing is, past disproven rumors said that the PS5 is RNDA 1 with RDNA 2 features tacked on, but the Series X actually deviates further from the RDNA 2 design. Nevertheless, both consoles are RDNA 2.
Because AMD use the template of Shader Engines, Shader Arrays, Dual Compute Units, all of the GPUs for RX 5000, 6000, and the consoles are fairly similar.
Navi 10 had 2 SEs, each with 2 SAs, with 5 DCUs each. 2x2x5x2=40 CUs.
Navi 22 has the same, 2x2x5x2=40 CUs.
For Big Navi they just doubled the shader engines.
Navi 21 has 4 SEs, each with 2 SAs, with 5 DCUs each. 4x2x5x2=80 CUs.
PS4 was just 1 shader engine, 1x2x5x2=20 CUs.
PS4 Pro and PS5 also have the same, 2x2x5x2=40 CUs, as Navi 10 and Navi 22 (PS4 x2).
Series X has same 2 SEs, 2 SAs each, but has 7 Dual CUs per SA, instead of 5. 2x2x7x2=56.
Xbox has always had slightly more unique CU arrangements, 14 for Xbox One and 44 for One X.
And the Series S only has 24, so I assume thats 1 SE, 1x2x6x2=24.
Not sure why Microsoft only wanted 14 CUs for the One, but it clearly dictated that the Series X have 56 (cuz xcloud.)
Its really just how many dual compute units per SA.
Thats really the only difference. Sony's are more similar to what AMD use for RX cards, Microsofts are less similar.