Talk about Intel Comet Lake-H, and confirmation of certain SKUs arriving by the end of March, has prompted speculation about what dies Intel will use for the successors to the Coffee Lake-H Refresh architecture. While some have speculated that Comet Lake-H will mark a move to Intel's 10 nm process, all signs point to it being another 14 nm refresh.
https://www.notebookcheck.net/Comet-Lake-H-will-be-another-14-nm-refresh-not-a-move-to-10-nm-and-here-s-why.452780.0.html