Celestial was leaked as being on N3 a while ago, plus Intel is on a two year cycle so it's a 2026-2027 product.Intel would have a process advantage on cost alone with Celestial if they make their GPU's on 18A. Contrary to what people hype up in the GPU segment. The 4060/5060 and 4070/4070 is the real sweet spot of GPU's. Specially the Nvidia 60 series level of performance is where the volume sales are. Consumers are more likely to upgrade often or more often if they can get a GPU for $200-250.
Nvidia will continue to have noticeable perf/watt lead in Battlemage generation. Process is only one factor.