A Comet Lake-S desktop processor in the form of the Intel Core i3-10100T has been discovered being tested on UserBenchmark. The upcoming CPU was part of a Dell Precision 3640 Tower that featured 32 GB RAM and a fast SSD. The i3-10100T's performance in the 1-core and 2-core tests could help make Comet Lake-S competitive in the budget sector.
https://www.notebookcheck.net/Intel-Core-i3-10100T-chip-s-performance-on-UserBenchmark-gives-hope-for-Comet-Lake-budget-options.459315.0.html