According to @faridofanani96, the Dimensity 9400 AP will measure 150mm² making it the largest chipset earmarked for a smartphone when it is introduced later this year. This will allow the SoC to carry a large number of transistors along with a bigger Neural Processing Unit (NPU) for AI and Machine Learning. Cache sizes will also be larger and the Dimensity 9400 AP could be equipped with more than 30 billion transistors.
MediaTek’s Dimensity 9300 AP powers the Vivo X100 series
The tweet from @negativeonehero shows an image from the Vulkan GPUInfo database supposedly showing that the Dimensity 9400 SoC will feature the Mali-TKRX MC12 GPU. One rumor calls for a 20% performance hike in graphics over the Dimensity 9300 SoC which could be enough for MediaTek’s new flagship smartphone chip to top the graphics performance of the upcoming Snapdragon 8 Gen 4 chipset.

This screenshot from the Vulkan GPUInfo database reportedly shows the GPU that the Dimensity 9400 SoC will feature
TSMC will be manufacturing the Dimensity 9400 AP using its second-generation 3nm node (N3E) and all things considered, this will probably be the most expensive smartphone chipset ever designed by MediaTek.