You can't measure intelligence directly. Instead, the idea is to measure performance in various tasks and use that as a proxy for intelligence. But human performance depends on other aspects beyond intelligence, including education, opportunities, and motivation, and most humans are far from reaching their true potential.
If you compare the performance of the average human to a state-of-the-art AI model trained by top experts with a big budget, you can't make any conclusions about intelligence. For the comparison to make sense, the human should also be trained as well as reasonably possible.
Is it reasonable to invest $10 million in education of one human? Not really. One human can only do so much.
But is it reasonable to invest the same sum in training one AI, which can be replicated and used indefinitely? Or in acquiring high quality training data, which can be used to train every future AI?
If you compare the performance of the average human to a state-of-the-art AI model trained by top experts with a big budget, you can't make any conclusions about intelligence. For the comparison to make sense, the human should also be trained as well as reasonably possible.