The Qualcomm Snapdragon S3 MSM8260 is an entry level SoC for smartphones and tablets (mostly Android based). It contains two Scorpion cores (enhanced ARM Cortex-A8) clocked at up to 1.5 GHz, a Adreno 220 graphics card and radio elements. Compared to the similar MSM8660, the 8260 does not include support for CDMA2000.
The similar named MSM8260A already contains the faster Krait cores and the slightly faster Adreno 225 graphics card.
The Mediatek Helio X27 MT6797X is an upper mainstream ARM SoC for smartphones (mainly Android based). It is manufactured in a 20 nm process and is equipped with 10 CPU cores. Two fast Cortex-A72 cores are running at up to 2.6 GHz (performance), four Cortex-A53 cores at up to 2 GHz (balanced) and four Cortex-A53 cores at up to 1.6 GHz (efficiency). All cores support 64-bit and the utilization of three clusters is supposed to improve efficiency according to Mediatek. The two A72 cores are only designed for short "Burst-Performance scenarios" according to Mediatek and are probably not used for sustained workloads. Compared to the similar named MT6797, the MT6797X was introduced later and offers higher clock speeds for CPU and GPU.
The integrated ARM Mali T880 MP4 (according to Wikipedia) GPU is clocked at up to 875 MHz and has four cluster (from 16) from the Midgard (4th Gen) architecture.
The chip also includes an LTE modem (Cat. 6 300/50 Mbps, DC-HSPA+, TD-SCDMA, EDGE, CDMA2000, ...) as well as a WLAN 802.11ac (280 Mbps) modem. GPS/Glonass/BeiDou is supported for location. The integrated video encoder can handle up to 4Kx2K H.265 at 30 fps and HDR. The SoC can also decode H.265, H.264 and VP9 in 4K30.
The processor is manufactured in a 20 nm process at TSMC and should have an average power consumption under load.