Targets vs. CPUs/SoCs

In another post it was about targets and I called them device families. It was mentioned that in 18.06 the Atheros AR71xx target gets discontinued but in master there will be support for Ath79

After that I thought that I might have learned that the targets are just family names, not related to CPUs / hard ware pieces.

Now, I stumbled across
So sometimes it is related?
Netgear R7800 is: SoC Qualcomm Atheros IPQ8065 --> target ipq806x

I am just wondering because: The Archer C7 with an ar71xx SoC gets supported by target ath79? Whereas the C7 comes with an Qualcomm Atheros QCA9558. So --> SoC is not related to target name?