I believe the current M2 Max rumor is up to 12 CPU cores (not 10) and up to 38 GPU cores (not 32), so Ultra/Extreme most likely should multiply that.
Personally I'd expect it to be consistent with M2 family staying at 5nm - when you add few cores and better A15 tech (more for GPU, just slightly more for CPU), you don't spend the 3rd possible way of better performance/efficiency (going to 3nm) at the same time after just one year, you come with 3nm in the next M3 line.
Personally I'd expect it to be consistent with M2 family staying at 5nm - when you add few cores and better A15 tech (more for GPU, just slightly more for CPU), you don't spend the 3rd possible way of better performance/efficiency (going to 3nm) at the same time after just one year, you come with 3nm in the next M3 line.