Samsung's next generation of flagship smartwatches is now believed to be the first of their line to debut with a 3 nanometer (nm) processor, made using the OEM itself using its latest techniques. Should that be the case, it would also mean that the Watch7 series would beat even Galaxy S24-series smartphones to this potentially significant upgrade.https://www.notebookcheck.net/Samsung-Galaxy-Watch7-series-tipped-to-debut-with-new-3nm-Exynos-chipset.762578.0.html
I guess it mostly makes sense to release a price-matching competition to the Apple Watch Ultra; and potentially, low yields from 3nm can be compensated by producing smaller chips (akin to chiplets).