Still, it is unclear when the company has started to develop their customized build for the Android 8.0 Oreo for the Galaxy S8 and S8 Plus. If this is correct, it might also mean that the company is working to implement the Android 8.0 Oreo to the Galaxy Note 8, even though it seems hardly possible. The phablet is set to be officially released in the next week, and if it is said to had the newest Android, it might only come as an update. Similar thing happened with the Galaxy S7 and S7 Edge, where the company made a testing campaign first of all.
According to the current state of the company and the availability of the Android 8.0 Oreo, it is truly hard to believe that it will come to the Galaxy S8 and S8 Plus by the end of this year. The devices must only receive stable OS, which has to be firstly tested by some period of time. The first devices that might come with the Android 8.0 Oreo could be the Galaxy S9 flagship devices, which are rumored to be released at the early days of the next year. They might also come even earlier than expected, as they are rumored to be released by the end of January 2018. Thus, none of this information are confirmed by Samsung officially, so we must only take this with a consideration.