https://wccftech.com/intel-maximum-turbo-frequency-profiles-offers-up-to-36-performance-improvement-on-core-i9-12900k-alder-lake-cpu/

Intel is splitting its TDP numbers into two new categories starting with 12th Gen Alder Lake CPUs, Processor Base Power (PBP), and Maximum Turbo Power (MTP).

The first category is the base TDP of what a CPU processes. Power Level 2 is described as when a CPU is pushed beyond its PBP and is typically caused by the long-term duration of use (also known as Tau of PL2 by vendors of motherboards). It's also known as when a CPU is overclocked, a feature that enthusiasts tweak and tinker with to see the level they can stress a product before it is unable to work as intended. Because of the needs of those enthusiasts, vendors and manufacturers add that to the descriptions so that consumers have that information ahead of time.