Back at the other place @Cmaier and I had a discussion about the reportedly exorbitant cost of developing a new chip on leading edge nodes. Neither of us really believed the numbers, but here are some huge numbers from Marvell. I can’t remember if this is in that ball park but they are large. The caveat is important though as it is for development completely from scratch which no one does and thus vastly inflates these numbers compared to the actual costs. Still very expensive of course.