<https://web.dev/samesite-cookies-explained/>
which does go into a good deal of technical detail. A challenge is that even experienced web developers didn't know much about SameSite prior to this announcement.
As for who the audience is, perhaps people who were alarmed by the WSJ's scaremongering: https://www.wsj.com/articles/googles-new-privacy-tools-to-ma...
Someone leaked the news to the WSJ, which tried to spin this as an anti-competitive move.
To that end, we've implemented the change behind two flags (chrome://flags/#same-site-by-default-cookies and chrome://flags/#cookies-without-same-site-must-be-secure) so that we can work with developers to help them migrate cookies that need to be accessible cross-site to `SameSite=None; Secure`.
Ideally, we won't unintentionally break anything when we're confident enough to ship this change.
I would even go so far to substitute "should" with "must". But it is a first step.
https://tools.ietf.org/html/draft-west-cookie-incrementalism spells out the proposal in a bit more detail.