Its can also be assumed that given a die of equal size the one with less complexity such as less transistors could also be cheaper for yield reasons and actual production time even though raw base material costs are the same.
It's all semantics trying to argue the cost associated with a product for which no one in the argument has a firm grasp of actual production costs or whether there is different negotiated pricing between different companies.
At the end of the day you pay for the performance, whats under the heat spreader or how that performance is achieved is irrelevant to most.





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