Isnt 14 nm a bit denser than that? If 160mm2 has 896 GCN core GPU, than at that die size on 14 nm it would be at least 1792 GCN core GPU. But we don't get into account how much denser is the architecture itself. Maybe it can also impact the density/die size of the chip itself?
Tonga with 2048 GCN cores is 360mm2. Divide die size by 2(at least) and we get into range of 180mm2 on 14nm. But we still don't get into account the the density of the process itself, and how new architecture affects the density and die size.
https://www.semiwiki.com/forum/content/3884-who-will-lead-10nm.html On the bottom are density comparisons. If Im reading this correctly 28 nm process from TSMC does not divide exactly by 2 into GloFo process. It goes more like 2.2-2.3.
So the die sizes will be different on GloFo nodes.