Hi, I'm the developer of the benchmark (OpenVR Benchmark), and since I was already asked on my discord server to comment on the AMD benchmark result everyone seems to be talking about, I guess I will also comment here to let people know what I think.
To be clear, I do not have access to any more information than you, I also just see the result in the leaderboard, beating all the 2080 Ti.
The CPU does seem to be a Ryzen 7 4800H and people generally seem to agree about that. Regarding the GPU, it is definitely some kind of unreleased high end GPU, as being 17% above the best performing 2080 Ti is quite a big step. It hasn't really been mentioned here, but that best performing 2080 Ti in the leaderboard is already a really good performing 2080 Ti. As usual, there's many GPUs that perform somewhere in the middle, with few being faster and few being slower. The majority of 2080 Ti actually perform more around ~80 fps in this benchmark, so the unnamed GPU we talk about here is around 29% faster than a regular 2080 Ti, while being 17% faster than the highest overclocked 2080 Ti.
I guess it might be just about possible to get a "30% higher than 2080 Ti" result by having a 2080 Ti with a world-record liquid nitrogen OC, but I think most likely people using engineering sample CPUs, especially a Ryzen 7 4800H, are not running liquid nitrogen OCs.
So this benchmark result is very likely done with some unannounced GPU. And since I would consider it very unlikely that someone has access to both an AMD engineering sample CPU and an unannounced Nvidia GPU, and is allowed to use both in the same system, I think it is most likely that this is an unannounced AMD GPU. So I do agree with most people here that this most likely seems to be a new AMD GPU that is quite a bit faster than a 2080 Ti, but I also think to not be disappointed if it ends up being something different, no one should feel 100% certain about this.