You can always tell which reporters and analysts don't know what they are talking about by how much they push the name M2. There is no way they take an A14 generation core and bump the number up for confusing marketing. Maybe it won't be called an M1X, but I can't see them calling it M2
It doesn't have to be A14 based.
The A15 (the actual SoC, for iPhones) began production over a month ago. Production for the phones always begins months in advance to build up enough volume for launch.
Point is, this means that the A15 cores were done a while ago, and ready for implanting into M2's. Production could be going on as we speak -- Apple announces at WWDC, with availability at, say, end of June. The timing works.
Of course the timing for M1 Macs was phone first, then Macs; but that's not a rule of nature, it was just convenient (probably not least because of delays in getting the OS ready; even today Big Sur 11.4 on M1 is pretty much the first release that's considered reliable-ish for a variety of the weirder macOS use cases like booting off an external hard drive).
In many ways it would make sense to announce the M2 before the A15. It makes a big splash ("M1 was just a better iPad chip, M2 is in a whole different league!"). Moreover one expects that M2 (and A15) are ARMv9 designs, meaning there's a reasonable amount of new technology in them (BTI for security, MTE for both security and programmer bug detection, and SVE/2 for performance), and WWDC is the obvious place to tell developers how to use these technologies along with "You can get started on our new macs, that you can buy at the end of the month".
BTW my expectation is that mac cores will follow the same pattern as iPad Pro cores, though with some stuttering. In other words expect updates mainly every two years, not every year. (The actual macs may get slight bumps after a year, like we did with the A12X to A12Z transition, but not a whole new SoC). So in principle I wouldn't expect a mini-M2 for MacBook Air's and suchlike, more something like
- this SoC is called M2X
- next year's SoC is M3 (not M3X) and it goes into the low-end guys
- then we get M4X
and so on, at least for a while.