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I have to ask, why do you think this? It's an absolutely tiny die.the 4060 die is already a low margin product for nVidia
4060 = 146mm2
3060 = 276 mm2
Based on the 4060's pricing, how much TSMC charge per wafer (which Nvidia will probably be paying considerably less) and how many you can get out of a single wafer, these 4060's are cheaper to make than the old 3060.