Have a human baby be raised by apes. Have this human raised by apes and a dolphin go through a gauntlet of problem solving tests.
Thats the only way to put a human and dolphin on fair ground. A normal human grows up with technology, and an education. We are taught how to use tools, how to solve problems, how to learn.
Just as a trained dog will appear to be more intelligent than an untrained dog that is otherwise the same. A trained human, which all humans are, cannot be approached except by similar training and education. A cave man could have the same potential intelligence as someone today, but without proper education, without an advanced enough language, they can only get so intelligent.