We've been seeing Qualcomm launching their slightly better variant of their existing Flagship chip for a very long time now. This time the Snapdragon 8 Gen 1 + is going to be manufactured by TSMC using its 4nm process node. The Snapdragon 8 Gen 1 is built by Samsung Foundry using its much less efficient 4nm process node which resulted in various thermal throttling issues.
The reason for Qualcomm's decision to leave Samsung foundry for TSMC has to do with Samsung's poor yield. According to past reports 35% of the chips cut out from each wafer by Samsung using their 4nm process node do not pass QC testing. We already have global chip shortage and on top of that 35% of chips which is a large number of chips if you are talking about Qualcomm, that fail to become commercial grade Qualcomm chip for smartphones is actually really bad.
It’s kinda proven at this point that Samsung foundry isn’t as efficient compared to TSMC. Major example is Exynos processors. According to tweet from tipster Yogesh Brar (via onsitego), the Qualcomm 8 Gen 1+ will also be known as the SM8475 and the chip will be introduced in May. So by the end of the month or in following month we should see the SoC in phones made by OnePlus, Motorola, and Xiaomi. In addition to these, we can also expect the Nothing phone (1) to be powered by the Snapdragon 8 Gen 1+ due to Qualcomm and Nothing's close relations.
Qualcomm is really feeling the insane heat from competitors like MediaTek and its much more efficient Dimensity 9000 SoC, on top of the literal heat generated by the chip itself thanks to Samsung Foundry.
If you don’t know MediaTek is already a TSMC customer and now the next chip from Qualcomm will also be made by TSMC so we can expect the chip will not have that much of thermal issues.