Guidelines: https://m3.material.io/styles/color/the-color-system/color-roles#0abbf8b7-61e1-49ee-9f97-4967beb1e4fe

New tone-based colors will replace the existing surface roles. The updated roles remove the use of opacity overlays and thus of surface tint colors. The updated roles are also no longer tied to elevation, offering more flexibility for large screens, and support for future feature development including global user-controlled contrast and color fidelity. Material recommends teams accept these updates across code, tokens, and figma.

The following diagram shows the recommended approach to remapping from the old to the new surfaces.

Google issue b/266528810 and Google-internal Material Design rationale with FAQ