Samsung is currently testing Galaxy Note8 prototypes running Android 7.1.1 Nougat. This has been revealed through the HTML5Test database, where a Samsung SM-N950F is now featured. This is widely believed to be the Note8's model number. A prototype ran the test and its browser, Samsung Internet 5.2, managed to score 488 points out of a total 555. This being a prototype, of course that's not really indicative of any real-world performance. It's interesting however that the Note8 in question is running Android 7.1.1 Nougat, and not a newer O build. Then again, Android O is still in beta and...
Source: http://www.gsmarena.com/samsung_is_testing_the_galaxy_note8_with_android_711_nougat_on_board-news-25636.php