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https://www.hardwaretimes.com/intel-16th-gen-panther-lake-cpus-may-offer-40-ipc-boost-with-rentable-unit-cores-hyper-threading-axed/

16th Gen Panther Lake, leveraging the Cougar Cove core, will leverage the Rentable Unit Cores, offering a 40% IPC uplift over an earlier designed 4-way hyper-threaded model. According to Moore’s Law is Dead, RUs are something akin to addressable cores, packed in groups of two, each with a chunk of SRAM and sharing MLC per unit.

These cores are grouped into units and take up notably less space. However, they can be boosted (four of them) to incredible levels, providing a substantial IPC boost in lightly threaded workloads. As always, take rumors like this with a grain of salt.