I just saw that Ledger started to open registration for new nono S plus device waiting list, but I would not suggest anyone to use their main email address or pre-order this device.
Obviously nothing changed regarding their licensing and they continue to be closed source, focused mostly on nft, and other shitcoins... not a word about Bitcoin on this page!
Device should have bigger screen and memory with up to 100 apps, but I am afraid it could inherit some of the weaknesses from older model X:
https://shop.ledger.com/pages/ledger-nano-s-plus