FD-SOI at 28nm, or finFETs at 20/14nm? To companies looking at the cost equation, the total market opportunity for SoCs and the NRE required to get there, this is still a manageable formula. It requires lots of number crunching and some unknowns, but by the time you get done with the math it still falls within an acceptable margin of error and the choices are relatively simple.
For foundries...
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