For the new MacBook Pros, Apple is planning two different chips, codenamed Jade C-Chop and Jade C-Die: both include eight high-performance cores and two energy-efficient cores for a total of 10, but will be offered in either 16 or 32 graphics core variations.
Source: Apple (AAPL) Readies MacBook Pro, MacBook Air Revamps With Faster Chips - Bloomberg(https://www.bloomberg.com/news/articles/2021-05-18/apple-readies-macbook-pro-macbook-air-revamps-with-faster-chips)
The “one chip SKU to rule them all” won’t last forever it seems. Apple will take advantage of its ability to decide what goes in its chips to help differentiate each models within the same product line. We already witness this with the 7-core vs 8-core variant of the M1 chip in the 2021 iMac, but this variability will increase over time. My hope is that Apple doesn’t try to hard to be greedy with this strategy and keep the product’s differentiation simple to grasp.