Qualcomm is adding new SoCs — S3 (QCC307x) and S5 (QCC517x) — to its Sound Platform. The new Sound Platforms support Hi-Res Bluetooth Audio and also LE Audio along with stereo recording for earbuds, 68 ms low-latency gaming mode, and 3rd gen Adaptive ANC.
https://www.notebookcheck.net/Snapdragon-S3-and-S5-Sound-Platforms-bring-lossless-hi-res-audio-and-dual-mode-Bluetooth-support-to-headsets-and-smartphones.604994.0.html