I think Apple will skip Comet Lake-H entirely for the 16” and move directly to Tiger Lake-H once sufficient quantities are available.
I'm not starting to think they may not bother with an Intel refresh at all. I am convinced the 14" MiniLED MacBook Pro coming in 2021 will be on Apple Silicon so why not also move the 16" MiniLED MacBook Pro to Apple Silicon at the same time?
Because Apple under Cook have done the bare minimum to the Mac platform over ten years. Charging more for less.
Well if Cook is all about doing the minimum to save money, why refresh the MBP 16" twice - first with a new GPU and then again with a new CPU? That's an inefficient use of resources.
As I noted above, I am now starting to think the 16" MBP will move to Apple Silicon with the 2021 MiniLED model so this latest set of refreshes for the 16" and 13" are the last for the MBP on Intel.