I reckon if they were to go to manufacturing, they would want to do it in CHINA !
TSMC are building a brand NEW 28mn plant in China, so they won't have any problems with costs or quality or US sanctions
The plan to spend US$2.87 billion to expand production at the Nanjing fab, which produces 28-nm node chips and lags behind TSMC’s most advanced plants by at least two generations, can be explained in straightforward terms.
Ann: Qubit control progress with advanced device modelling, page-13
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