Are they going to still use 4-way SMT on Xeon H?
There should be no need to, unless Icelake uarch supports 4-way SMT. As it says, Xeon H is just Icelake with more cores on an MCM and lower clock.
I find Xeon H questionable. They are saying it'll clock 30% lower, so the 44 core will end up only being 40% faster than 24 core Icelake Xeon. It's reasonable to assume Xeon H supports VNNI instructions for double NN performance, and regular Xeon doesn't. Aside from that there's every reason to get a regular Xeon.
Unless Xeon H uses less power and costs less than regular Xeon, just like Xeon Phi.
Icelake SP to offer 38cores, 8channel memory, 32gb of HBM2 at 650gb/s
While I find use of HBM2 exciting and a confirmation of PCWatch article saying HBM was Intel's original plan, I am little puzzled by the amount of cores.
By this point they must be aware of a future 64 core EPYC. Since the top end 28 core Xeon SP is ~10% faster than 32 core EPYC, a 38 core Icelake Xeon, we have to assume if they want it to be merely on par with EPYC, it needs to have per core performance ~33% faster than Skylake-SP. Or 50% if they want 10% advantage to stay.