Apple has an advantage over Android in that they control both the hardware and the software. This allows Apple to create a device that performs and functions as they desire it due to the many hardware iterations available and with each OEM striving to adapt it to their own needs.
During a presentation with The Washington Post (paywall), Samsung's CEO of mobile TM Roh said the company is working on an "extended reality" phone that will run on a special version of Android for headsets.
Samsung and Google have tried to create headsets separately in the past, but neither has had much commercial success, so maybe collaboration might be a better idea.
In the past few years, Google and Samsung have managed to form a pretty close connection, such as their involvement with Google's Wear OS platform, in which Samsung played a major role in reimagining the operating system. Both companies will hopefully have more to offer at MWC 2023 or I/O 2023.