That comparison doesn't work. Only 10-20% of the vitamin D we intake is delivered through food and the body cannot process more sourcing from food. Even if you take more you will not benefit in an unlimited way, processing more. The skin is much better at generating/making/doing it.

The skin is definitely much better, but a higher than "recommended" dose is definitely (anecdata) effective at bringing up and maintaining the measureable Vitamin D3 level in your blood if you are under the recommended range. It's an important metric to track in your regular blood tests.