Harald Steindl The Poly TC8 and Studio X have always used IP-level direct communications to facilitate the device pairing at the Poly OS level. This is how the Studio X sees the controller as well as how a paired controller's firmware is automatically updated when the Studio is updated. The previous 'virtual remote' used with Teams Room on Android was of Poly design and was automatically shown on the TC8 when paired with a Studio X that was set to Microsoft Teams provider mode.
The new controller experience was developed by Microsoft, so after updating the Studio (and inherently the TC8) to version 3.3.2 the TC8 will no longer show the old remote screen and now instead launches the native Microsoft Teams Android application provided by Microsoft. In fact this is the exact same Android application running on the Studio, except that it's running in a new 'controller mode' when resident on the TC8.
As mentioned in http://blog.schertz.name/2021/01/device-pairing-in-microsoft-teams/ the controller app is still a native Teams Android application and does not communicate directly with the Teams Room on Android device. The pairing and all communication at the Teams client level flows through the Teams service between the controller and the main room system. So, while the TC8 and Studio X are still communicating directly at a device-level, they do not at the app-level. This is why both devices must be manually signed in with the same Teams account.