SOQL gains a notable new capability in Winter '27: the FORMULA() function, which performs calculations directly inside a WHERE clause.
Where
Available in beta in sandboxes, Developer Editions, and scratch orgs using API version 68.0 or later. Not yet available in production orgs.
How
Use FORMULA() in a query's WHERE clause to compare values from different fields or compute expressions at query time, without first creating a formula field on the object or post-processing results in Apex.
Why
Comparing two fields in a query has always required a workaround: a dedicated formula field polluting the schema, or pulling extra rows and filtering in code. Query-time expressions make SOQL more expressive and cut a whole category of helper fields and client-side filtering.