HKEPC appears to have gotten their hands on multiple Comet Lake S parts. Their leaked performance review compares the i7-10700, i5-10500, and i5-10400 against the Ryzen competition and current Coffee Lake parts like the i7-9700K. The i5 parts offered disappointing performance relative to the Ryzen 7 3600X, but the i7-10700K held its own against the Ryzen 7 3700X.

Hong Kong outlet HKEPC was spotted leaking a performance review for multiple Comet Lake S parts, comparing them to the AMD Ryzen 7 3700X and Ryzen 5 3600X as well as the Coffee Lake i9-9900K, i7-9700K, i7-8700K, and i5-9600K. The tech outlet managed to get their hands on shipping models of the i7-10700K and i5-10400, engineering samples for the i5-10600K and i5-10500, and an OEM B460 motherboard to run them on.
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https://www.notebookcheck.net/Hong-Kong-outlet-leaks-Comet-Lake-S-performance-review-i7-10700-i5-10600K-i5-10500-and-i5-10400-go-up-against-AMD-Ryzen-3700X-3600X-and-Coffee-Lake.459680.0.html