I'm seeing same issues with no relieve when lowering temps.
I cannot return this device as many others and require this device to work properly for daily work, so would really appreciate either a solution or an ETA for a solution.
Microsoft offered me an Advanced Exchange Option as I think they call it, where they send me a new device and afterwards I'll return the old one. caveat is, and it's a big one, they will hold a charge of 3,300 EUR on my credit card in the meantime. Not everyone
has that luxury, and I had to confer with the bank in order to get a new overdraw limit, something that cost me an extra 100 EUR that I can't recoup.
Micrsooft Support, after a lot of troubleshooting concluded it was a hardware fault, but seeing the frequency of people and the fact that it happens more with rising ambient temperature, makes me think it's either the firmware, or an OS bug. I haven't attempted
using another OS to boot from, but it'd be interesting to see if throttling happens in Linux as well.