Habe gestern noch den Acer Support kontaktiert. Hier die Antwort (zu diesem Modell), diese bestätig/vervollständigt meine Annahmen von gestern:

The graphics processor: NVIDIA GeForce RTX 5070 Ti, 12 GB GDDR7
Maximum graphics performance (TGP): Up to 115 W (this value usually includes the dynamic boost of 25 W, i.e. 90 W base + 25 W boost = max. 115 W)

The maximum TGP of 115 W for the GPU includes the 25 W boost (Dynamic Boost).
The CPU (Intel Core Ultra 9 275HX) has a base TDP of 45 W, but can boost higher (typically up to 157 W PL2 for short bursts, but in the long term it usually lasts 45-55 W.

I would take the answer from the chatbot with a grain of salt. Even though I haven't found a conclusive answer to this question yet, I believe that the 115W actually represents the maximum TGP (90W + 25W boost) of the graphics card. Acer itself states a maximum graphics performance of up to 115W on its website - other manufacturers often communicate a maximum TGP of 140W or similar.

I also think I have seen the CPU's TGP of 55W somewhere on Acer's website. So it could well be that the PL2 of the CPU has a limiting effect (for thermal reasons). This is supported by the fact that MSI supplies a 330W power supply for the Vector 16 HX AI with the Ultra 7 255HX and an RTX 5070 Ti (with 140W TGP) and a long-term "shared" system performance (CPU & GPU) of 205W, while Acer specifies a 230W power supply for this laptop.

As I said, I have no conclusive confirmation for my guess, and unfortunately there are no benchmarks or test reports yet. Honestly, if it weren't for these two factors, I wouldn't hesitate for a second and order this laptop. But given the uncertainties, I decided in favour of the MSI Vector yesterday, which I will upgrade with RAM and an SSD.

@digitec: If you can get information on the TGP of the GPU, TGP of the CPU and the combined system performance (long-term) from the manufacturer, some potential buyers would certainly be pleased.

The NVIDIA GeForce RTX 5070 Ti in the Predator Helios Neo 16S AI has a maximum power consumption (TGP) of 115W with Dynamic Boost, which means it can reach up to 140W when conditions allow.