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ethomaz said:

It provide reduction in costs after the mature of the new tech... at start a 28nm process will cost more than a mature 40nm for a series of reasons: production line not optimized to the new process, issues with the process (here you can be a lot of things that make the % of good yelds be really low) and low utilizations of the process.

Most companies start making only a chip in the new process until it gets mature enough to move all chips.

But yes... a solid and matured 28nm process will be always cheaper than a solid and matured 40nm process.

FYI we're never going to see a matured 20nm process node be cheaper than a matured 28nm process node until 13.5nm EUVL comes into the picture ...