Apple seems to be on track to making M2 silicon available for this year's Mac lineup. According to industry sources, Apple has once again enlisted Samsung Electro-Mechanics for supply of FC-BGA substrates. Samsung is reportedly investing a lot in the critical FC-BGA business given that there are only a handful of players in this niche.
https://www.notebookcheck.net/Samsung-reportedly-developing-high-value-FC-BGA-substrate-for-Apple-M2-silicon-company-investing-billions-in-Korea-and-Vietnam-anticipating-supply-shortage-in-2027.614240.0.html