According to reports, neither the Surface Duo nor the Surface Duo 2 will receive Android 12 this year. An Android 11 release date has been mooted for the Surface Duo, though. For some reason, Microsoft plans to release the Surface Duo 2 with what will be an outdated OS by that point, albeit with flagship components.
https://www.notebookcheck.net/Microsoft-Surface-Duo-2-specifications-launch-date-and-possible-Android-11-release-date-for-the-Surface-Duo-revealed.544935.0.html
Why would anyone expect a second generation Duo?! That's beyond stupid. Neo was completely cancelled, the next Windows version has completely dropped the dual screen BS cruft, the dev tools for building meaningful dual screen android apps haven't been invested in, the Duo is on fire sale now, and it makes literally zero sense for Microsoft to take on owning a forked Android version without having any actual market for it. There are certainly a small set of tech savvy users that find the Duo useful but that market is abysmally small and isn't going to grow in any meaningful way.
MS fired the Windows mobile phones (said the sales and available apps are lowering) and launched an outdated Android device, and it sells even less... it seems for me that MS is planning to get out of the OS market and is focusing in services... shame...