I think we've sorted of peaked for the time being with Android at SD 8 Gen2 due to driver support.Specs not announced yet but they've suggested this week sometime; it seems they wanted to get the pre-orders for the Thor started before releasing details on the Odin 3.
Its hard to see where it can go, the most obvious CPU for a high end Android device would be the Snapdragon 8 Elite but reading some of the Discords it seems there isn't a lot of driver support for those CPU's as of yet.
The only real next step up is x86-64 in larger handhelds like the Steam deck, AYANEO Flip DS, ROG Ally/Ally X or laptops. These can push good emulation of Xbox, Xbox 360 and whatever else can be emulated on desktops - just not at the same fps.