Surprise! Google hasn't even released Android 12L yet, but they're already moving on to Android 13. Today, Google released the first Developer Preview of Android 13, available for manual installation on Pixel (Pixel 4 or later), Android Emulator, or GSI.
Based on the release timeline that Google shared, there will be 2 Developer Previews and 4 Betas before the final release (likely in Q3). Platform Stability (finalized APIs/behaviors) will be reached in June 2022 with the third beta.
Since Android 12L or Sv2 is being released alongside framework API level 32, Android 13 should be released alongside framework API level 33. The dessert name for Android 13, as you may have heard already, is Tiramisu (TM).
Google has announced that Material You dynamic color will soon be available on more Android 12 phones globally, including on devices from OEMs like Samsung, Xiaomi, OPPO, OnePlus, and more.
Google is working with OEMs to ensure that design APIs, especially around dynamic color, work consistently across devices so developers won't have to worry about different implementations.
This announcement is consistent with the recent revelation that Google will tie GMS approval of Android 12+ software builds to implementation of a dynamic theming engine.
The Material You revolution won't be televised: According to an article from @AndroidPolice, GMS requirements will soon force device makers to implement a Material You dynamic theming engine such as Google's own "monet."
Apparently, starting March 14, 2022, Google will require that Android 12-based software builds submitted for GMS approval implement a dynamic theming engine that generates the five dynamic color tonal palettes - each comprised of a set of 13 colors - from a single source color.
Google's "monet" was exclusive to Pixels when Android 12 launched, but the source code for it is in the upcoming 12L release, so OEMs can either rebase on 12L or cherry pick the patches for monet to their 12 builds.