MySQL 5.7.37 includes the following InnoDB changes:
Bug#33238010: partition table access second index lead to cpu high load
This is specific to native partitioning, which has not been implemented in MariaDB Server.
Bug#33417058: The fuction buf_validate() affects performance seriously and can be optimized
This is a non-essential change that only affects debug builds. If the aim is to reduce contention on mutexes related to the buffer pool, MariaDB Server 10.5 and 10.6 have introduced several improvements to that.
I also checked the InnoDB changes between MySQL 8.0.27 and 8.0.28, and none of them looked applicable to MariaDB.
This ticket affects only the MariaDB Server 10.2 release series, because in that series we report the InnoDB version number as 5.7.x, and that number has to be updated.