$250 to $300 build cost sounds low, compared to cost estimates I've seen for previous-generation cards. Have you seen or written a detailed workup of this figure, somewhere?BTW, even at a N4 wafer cost of $20 000, the GPU die is still only ~$100 of an RTX4080 out of a $250-300 total build cost, nowhere near enough to justify a $1200 price tag if retail prices had any grounding in manufacturing costs. The high-end GPU prices are primarily padded by greed.
Also, I've heard that Nvidia isn't really on N4, but some kind of special "4N" variant of N5. Not sure how much difference it makes, especially since TSMC might've charged a premium for customizing a node for them, but perhaps it at least affects the # of dies per wafer you're assuming?