This post indicates that 3p cookie issues only affect SSO providers without a hostname that lives within the primary websites domains: https://blogs.akamai.com/2020/01/cookies-single-sign-on-and-... (so SaaS offerings without domain masking). Is that your understanding?
Here's an interesting post on the samesite implications: https://www.troyhunt.com/promiscuous-cookies-and-their-impen...