The Samsung Galaxy Tab S8, Galaxy Tab S8+ and Galaxy Tab S8 Ultra already offer various software optimisations to make use of their large displays. However, Samsung has now confirmed that Android 12L is planned for the three tablets to simplify multitasking further.
https://www.notebookcheck.net/Samsung-confirms-Android-12L-update-for-the-Galaxy-Tab-S8-Tab-S8-and-Tab-S8-Ultra.598669.0.html