Apparently they had originally planned for release late 2020, but this has likely been effected by Covid-19. It states they are improving comfort, making it lighter and increasing performance and also increasing the refresh rate from 72 to 90Hz (but could be capable of upto 120Hz) It will still also work with the Oculus Link feature.
Apparently they are restricting to 90Hz to conserve battery life, so potentially when using Link with the external power source games could be played at the max 120Hz!