Samsung has started rolling out One UI 3.1.1 to the Galaxy Tab S7 series. The OS update has already reached the Tab S7, Tab S7+ and Tab S7 FE in Europe, albeit as a 1.3 GB download.
https://www.notebookcheck.net/Samsung-Galaxy-Tab-S7-S7-and-S7-FE-receive-One-UI-3-1-1-with-multitasking-upgrades.563052.0.html