We know the Mac Pro is coming, Apple has told us. We also know it is going to be M3 since TSMC confirmed this with their financial disclosure requirements that require them to disclose information to their shareholders. No way Apple can prevent this disclosure though I am sure their respective legal departments have a tug of war over what gets disclosed.
Where did TSMC disclose the specifics of the Apple M3 implementation? If you are trying to claim that TSMC has "HPC" N3 products coming soon therefore if-so-facto-presto-changeo that has to be the Mac Pro M3 SoC, then you need to go back to check what TSMC throws in the "HPC" category. Plain old A-series goes in the "HPC" category. They are really talking about anything that isn't a very low power embedded controller. Not the super rarified air of "supercomputers".
What Mark Gurman may have uncovered was a compute module for the upcoming Mac Pro. The module will have to have ECC memory. The ECC controller will be within the AS. So, externally, it looks like there is 36 GB of RAM but 4GB is used for ECC. So, this also suggests there will be a unique Mac Pro SiP. I have come to realize this is necessary if they use ECC. If they ditch the ECC then they could use the same modules. Any reason they would ditch the ECC? Does the memory being tightly coupled give them the same reliability?
Pretty good chance Apple doesn't touch ECC with a ten foot pole. (at least "at rest" ECC that isn't supported by the baseline LPDDR5 standard. )