The Ethereum Foundation has launched the 'protocol' execution business unit, mainly focusing on three things: scaling L1; scaling L2; and enhancing user experience.

It seems that they are indeed placing real emphasis on the implementation aspects of engineering, which is a good thing. However, I still believe that the highest priority at this stage is to integrate L2, rather than scaling L1. The top priority is to regain dominance for L1, so that the L1/L2 ecosystem can truly work in synergy.