wtf, so are you saying that we actually only have 45nm gpu ? And tmsc laying to use?
TSMC can call it anything they want. 45nm, 40nm, pineapple, 2011, etc. It's just a marketing label.
Is Toyota lying to you when you buy a "2011 Prius" in Oct of 2010 or in Feb of 2012?
It doesn't matter what they call it - 45nm or 40nm - the point for us end-consumers is the actual product performance and cost.
You have, by definition, a "40nm
based gpu" because TSMC gets to define what that means. They could have called it a "16nm based gpu" if they wanted and they would have broke no laws, broke no industry standards, nothing.
It would be immediate fodder for their competitors to make marketing hey-day over though, so they don't do it. Toyota can call all their cars next year "2015 models" if they like, pure marketing there too. It would break with "expectation" and that's about it, Ford's marketing dept would have field day with them if they did it though.
I remember long ago, 10yrs now, there was a Japanese company that kept trying to make press releases about their process node beating Intel to the punch. Like "we released 0.18um 6 months before Intel!"...but when you cut open their chips and measured their design rules it became obvious their "0.18um node" had about the same xtor density as everyone else's "0.25um" node.
They weren't beating Intel by 6 months, they were about 18months late. But their marketing made the most of it by just relabeling their node.
At any rate, as it happens that I am a process node development engineer I know these things and I know TSMC engineers, and yes what marketing calls "40nm" is their same old 45nm, it was delayed by about a year so they "cancelled" 45nm and released "40nm"
on-time LOL. But who cares? It's just marketing.