What 7.2x actually divides.
The 7.2x split cuts inside the physical layer. The RU keeps the radio-facing low-PHY — the FFT/iFFT, cyclic prefix and, crucially, beamforming — plus the RF. Everything above, the high-PHY (forward error correction, modulation, and in some variants precoding), the MAC and the RLC, lives in the DU. The CU holds PDCP and RRC above that, reached over the F1 interface.
Keeping beamforming in the RU is the whole point for massive MIMO: it means the fronthaul carries beamformed streams, not per-element samples, which is dramatically less data. The boundary of what the RU does is split into category A and category B, differing in whether precoding sits in the RU or the DU.