KOMACHI_ENSAKA recently shared details on the upcoming SoC from AMD on his Twitter account. The purpose and customer of this chip are currently unknown. However, there is a possibility that it is a semi-custom SoC for Microsoft.
According to UserBenchmark, the SoC in question, codenamed “Flute”, will have eight Zen 2 cores with multithreading support. Its base frequency will be 1600MHz, and the maximum frequency is 3200MHz.

The graphics part of AMD is currently a mystery. Now we can assume that in Flute SoC, most likely the GPU “NAVI 10LITE” is installed since its references were found in drivers for Linux.
Source: KOMACHI_ENSAKA, WccfTech