They are talking number of neurons. Question is what are they used for. For dolphins and whales for example a big chunk is devoted to processing sonar. Squid for the cameo they can do. Dogs has more developed to sense of smell then we do. Intelligence as we usually think of it is different than just brain size.
IIRC 30% mentioned as the chunk dedicated to video processing in human brain. We just have a different primary sensor is all.