Several benchmark leaks suggest that Microsoft is developing a new ARM-based Surface device. Presumably a next-generation Surface Pro X, the device manages better multi-core performance than Intel's fastest Intel Tiger Lake-U processor thanks to its Qualcomm Snapdragon 8cx Gen 3 SoC.
https://www.notebookcheck.net/Possible-next-generation-Surface-Pro-X-surpasses-Intel-Tiger-Lake-U-processors-with-a-Snapdragon-8cx-Gen-3-SoC.598650.0.html