According to the Trade Press, the cooling system on the new MacBook Pro 16-in model was improved about 28 percent. There are also reports that Thermal Throttling was removed. However, it may be that the new hardware can exceed that increased cooling ability, especially when multiple facets of the new Hardware are invoked at the same time. Upgrades include:
• Increased memory size, requiring a new very hot memory controller to address the additional memory capacity.
• more memory chips, which produce more heat.
• new hotter Processor chips, with more processors inside.
• larger internal displays with more colors
• new hotter Discrete Graphics chips
• far larger external displays than ever seen before.
• external displays using '32-bit color'
• very large displays connected with HDMI rather than DisplayPort family.
Another possible unintended consequence is that without CPU throttling, processes that were limited before, now run in a nearly-unlimited fashion. The easiest examples I can think of are the unrelenting reading and checking of files by Virus scanners and third-party syncing programs like DropBox. (Apple syncing uses the File System Event Store, and thereby avoids never-ending file scanning).
If there were a way to restore throttling, it might allow Macs that have 'sample defects' to be separated out more easily.