400 points would be spectacular but improbable to say the least. Ice Lake Y at 10-12W does ~300 points in a 2c/4t chip and ~400 points in 4c/8t chip.
Spectacular is really pushing it. This is the competition:
This here is the ZenBook 14 UM433IQ from Asus.
www.ultrabookreview.com
At 10W, the 4700U gets 650 points. The point is that Icelake actually sucks, but it has been hidden due to lack of comparison. That's a big part of why Tigerlake is supposed to have such a huge gain.
Since the gap between LKF and TGL is in the range of 2-3 months(and that's with a single LKF product), it'll go against Tigerlake, which is a far superior product.
Not to mention the hybrid nature of threading should show big advantages in certain categories because it'll complicate coding for it, like how special function units are fast.
I had hoped better for battery life, but preliminary indications are disappointing. The Galaxy Book S should be the pinnacle of optimization, considering how well the Snapdragon version does, and how poorly Surface X does.
Icelake is unfortunately also a disappointment here.
How will it do against the 8500Y?
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