Here's my logic why Polaris 10 has more than 36 CU, see if it makes sense or whether there's anything wrong with this logic.
And no, I don't believe PR statements is ever 100% truth. Recent history should have taught you all that already. So if you don't want to follow logic and go with PR statements, don't bother responding.
1. PS4 Neo, 36 Polaris 10 CU confirmed. Why does this matter? Because you do not ever make a mass volume SOC that ship in the many millions of units by offering the full chip spec. The yield and economics of it as well as production capability do not add up.
The PS4 and Xbox One both had more CU on the chip than what the final hardware shipped with. PS4 has 16 CU enabled, out of a 20 CU design. Similar for the Xbone but less CU overall.
If Polaris 10 was a 36/36 CU chip, it would simply not be able to meet volume demands of the consoles as only the best chips would be used, what happens to the rest that don't make the cut? Discard all of them? Complete waste of $ and chips/wafer/time.
You could argue, the PS4 Neo & Scorpio are custom chips and they can have different configuration to the base architecture chip for PC. Sure it's possible. But this adds cost to the SOC design. It's far simpler and cost effective to take the existing HSA compatible Polaris design and bolt it onto a SOC with a CPU and interlinks.
2. Apple. They want the best chips because of perf/w reasons. To get better perf/w it is easier to achieve using a wider full chip running at lower clocks than a cut chip with higher clocks. This just happened recently with Tonga. Apple full chip, 125W, PC chip, 180W. Similar performance due to full shaders @ lower clocks.
This lines up with #3.
3. Polaris 11, only in the RX 460. No alternate SKU? Where's the harvested silicon going, to the dumpster? To Apple? How likely is it that Polaris 11 is 1024 SP full form? We've already seen Sisoft leaks of Polaris 11 at 1280 SP. These Sisoft leaks were spot on for Polaris 10 SKUs, 2304SP @ 1266mhz and a cut down one 2048 SP.
It stands to reason, Polaris 11 is actually 1280 SP. The RX 460 is using the harvested chip, 1024 SP. The full chips? They are going to Apple.
If AMD can segment Polaris 11 and give the best chips to Apple, surely they can do the same with Polaris 10. What is more likely, Apple demanding the best chips or they are happy to get harvested chips?