Wouldn't recommend Berkshire as an example to follow for Unitary Authorities. One of the reports
https://www.lgbce.org.uk/sites/default/files/2023-04/berkshire_final_report.pdf is still available on the LGBCE website. I think it can simply be said that Bracknell felt it was going to be run by or chopped up by Wokingham and Windsor and Maidenhead.
So we ended up with six local authjorities who largely appear not to speak to each other (on idealogical grounds?) which was a nightmare for Berkshire Health Authority to work with. There appear to be minimal shared services, separate IT systems, separate planning systems, separate highway authorities, none of which have the same level of expertise that there was at county level. Certainly does not appear to have saved money for the local tax payer.
Other developments since have made the situation more difficult, and less equitable?