False. AMD themselves estimated 70% comes from a die shrink, 30% from improved architecture. It's hard to have reasonable discussions when people start making things up.
Too many AMD supporters overhype AMD CPUs and GPUs every release. This annoys objective PC gamers who have a more cautious outlook. The former sets up AMD to fail and leads to massive disappointments. This is the same stuff we read online how if AMD cannot make Zen as fast as a 5960X, they should close shop. The irony in that statement is that 5960X has 60-70% higher IPC over Vishera products, not 40%.
Now in this thread we see people wanted to set aside Hawaii as it doesn't fit their expectations for Polaris 10, but 380X Tonga and Hawaii have very similar performance/watt.
https://www.techpowerup.com/reviews/ASUS/R9_380X_Strix/24.html
Also, knowing the past, AMD had never met its perf/watt targets. That means new GPUs may only be 2.5X faster in perf/watt only in some games, not on average.
Neither NV with Maxwell, nor AMD with Nano/Fiji came anywhere close to having cards with 2X perf/watt over their last gen cards, despite their marketing claims. This point seems to evade some people.
It's far more realistic to expect a 110-120W Polaris 10 to match a 980, rather than a 75-90W one since now you start going way outside of realistic range and getting into last 5% probability of it happening. Why would anyone do that and completely set up the chip to fail?