Intel Core i7 1260P's Advantages
Higher base frequency (2.1GHz vs 1.7GHz)
Larger L3 cache size (18MB vs 12MB)
Intel Core i7 1355U's Advantages
Released 11 months late
Higher specification of memory (LPDDR5-6400 vs LPDDR5-5200)
Larger memory bandwidth (89.6GB/s vs 76.8GB/s)
Lower TDP (12W vs 28W)