The owners of Samsung phones have never been pampered in the topic of updating their devices. Samsung has always been slow with updates, and official updates often came after months of testing, which led to the fact that Samsung from all major companies on the market released Android in the latest version as the latest. Similar situation was with Android 7.0 Nougat (today some phones that have official support of company still are waiting for an update), but with Android 8.0 Samsung is trying to please its customers, or at least those who use the newest Galaxy S8.
Samsung currently works on Android in 8.0 version dedicated to Galaxy S8 and Galaxy S8+. Projects have codenames G955FXXU1BQI1 and G950FXXU1BQI1, and it's highly probable that Samsung won't use all of new features from Android Oreo in version for their phones. However, it’s nearly sure that they will add the most important features like limiting background activities or Autofill framework. Beta tests of Android's new version for Galaxy S8 and S8+ will start probably in next month.