According to ZDNet reports, Samsung has communicated the renaming to its clientele, necessitating contract revisions. This rebranding initiative doesn't involve any substantive technological changes to the SF3-now-SF2 process. Rather, it's construed as a marketing maneuver. Samsung plans to commence chip manufacturing under the SF2 denomination in the latter half of 2024. The SF2 technology, characterized by gate-all-around (GAA) transistors or Multi-Bridge-Channel Field Effect Transistors (MBCFET), lacks a backside power delivery network (BSPDN), a feature present in Intel's 20A process.
While Samsung Foundry has yet to officially confirm the renaming, it's apparent that the transition from SF3 to SF2 has been underway since early 2023. Given this adjustment, it's plausible that further revisions might cascade down Samsung's roadmap, potentially affecting other nodes.
Sources: ZDNet, via Tom's Hardware