I have some internal sources about Ledger Nano S Plus.
The retail price in Europe will be 119 Euros.
So, with increasing Ledger Nano X from 119 in 2021 to 149 euros.
Now this devices is coming for 119 Euros.
I am sure Ledger is going to make a great money with selling this device.
Remember that older brother is only 59 Euros!!!!
Additionally Ledger Nano S release date will be April 2022.
https://walletjoo.com/product/ledger-nano-s-plus/
https://ledgernano.net/product/ledger-nano-s-plus