https://wccftech.com/apple-watch-series-7-features-same-s6-chipset-as-last-year-model/

The Apple Watch Series 7 disappointingly features the same design as the Apple Watch Series 6, with previous rumors leading us to believe that the flagship wearable will sport flat edges like the iPhone 13. Apple also did not announce on stage which chipset the new smartwatch houses underneath, and that is likely because the revelation would be met with criticism. It turns out the SoC is the same as last year’s Apple Watch Series 6.

Developer Steve Troughton-Smith eventually found out why there was no mention of the Apple Watch Series 7’s internals. On the latest version of Xcode, a platform that lets developers create apps, the latest device features the same S6 as last year’s model. According to the findings, both the Apple Watch Series 6 and Apple Watch Series 7 feature the ‘t8301’ CPU, which is the codename for the processor found in the ‘Apple S6’ System in a Package, or SiP.