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https://www.anandtech.com/show/16489/xbox-series-x-soc-power-thermal-and-yield-tradeoffs

>>Microsoft here talks about Work Group Processors (WGP), which contain two compute units and some shared resources.
This means that the full chip design has 28 WGPs.

Paul Paternoster explained that from chips coming off the production line, a substantial number could run with all 28 WGPs enabled.
The goal of the graphics was to provide 12 TFLOPs of performance, and so by some simple math, Microsoft could do either of the following to hit that number:

28 WGPs enabled at 1675 MHz
26 WGPs enabled at 1825 MHz