ARM has provided clues that its Eagle architecture will be based on a genuinely next-generation core. A presentation at Computex today by ARM president Tudor Brown showed Eagle as being distinct from Cortex-A9, the technology used in the dual-core Tegra. Brown when asked has acknowledged that Eagle is using an unannounced design and would aim at the same high-end device category as the A9 and A8.
Eagle won't be ready until 2013 but is designed from the start to be multi-core, use next-generation graphics and to have hardware security measures built-in. Production processors will usually be made on a 28 nanometer process but should scale to 22nm once GlobalFoundries has the future technique running at its factories.
As ARM doesn't make the chips itself, it's dependent on other companies to create finished designs and will likely get early customers in Apple, NVIDIA and Samsung, all of whom could modify Eagle to suit their own needs.