Tuktamysheva's in my opinion lately receives way too high PCS, to be frank. Her skating skills are very juniorish if not worse, with very shallow edges, slow skating and extremely messy steps and turns. Her performing also mostly consists of flailing her arms around and making faces, which takes far less effort than the way someone like Bradie Tennell performs, even though she's certainly not a favorite of mine. Tennell also objectively has much, much better skating skills and is far stronger in terms of transitions. Honestly, the PCS difference could be even greater than it was between the two.
In terms of tech, Tuktamysheva does jump two 3As indeed, but the rest of her layout is very suboptimal. She only jumps 7 triples, and even does a +SEQ on a 3Lutz, which removes 30% of her 3Lutz BV for no good reason. Perhaps the GOEs could have been higher and indeed, she might have deserved to defeat Tennell had Bradie not been getting a home scoring advantage, but Tuktamysheva's program layout leaves way too many points on the table. Tennell's program with correct delivery has around 62 BV, Tuktamysheva's around 67. That's a ridiculously low gain for doing two 3As. If we look at Anna Shcherbakova's layout, she's at 80 points. With two 3As she can do Anna's layout with just the quads replaced with 3As, so that'd bring the expected BV to 73. Hence, Tutktamysheva loses some 6 points by doing her layout instead of Anna's, which is greater a loss than what Tuktamysheva even is gaining by doing two 3As instead of your usual 7 triple program. That's why it's important to not just consider the highest difficulty elements.
By the way, this is the strength of Eteri girls' layouts in general. The quads are cool and all, but even if they fall, the rest of the layout is so strong it's still a significant gain. A skater like Tuktamysheva can't do that, if she falls it's a worse performance than it'd have been if she didn't include them at all.
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