https://wccftech.com/base-2021-macbook-pro-has-8-core-cpu-only/

Like Apple’s previous presentations, the company does not unveil additional information until after we do some extensive digging for ourselves. On this occasion, the 14.2-inch 2021 MacBook Pro does not ship with a 10-core CPU right off the bat; you will have to configure it yourself and pay extra in the process. With the base model, you get an 8-core CPU, which is the same number of cores present on the M1.

The 14.2-inch MacBook Pro is available in various configurations, but the base model that will set you back by $1,999 sports an 8-core CPU and 14-core GPU. Apple has done something similar with the M1 too, offering an 8-core CPU and 7-core GPU configuration. Customers could later upgrade their existing configuration to an 8-core GPU by paying extra, but an 8-core GPU was about all they would get.