With 4 SKUs rumoured to be based on Polaris 10 , I can see a range of SKUs from USD 199/USD 249 - USD 399/USD449.
http://wccftech.com/amd-gcn-4-0-c99-flagship-polaris-rra-certification/
I think Polaris 10 will surprise everyone, even the most optimistic AMD supporter and the die hard Nvidia supporter. I can see a flagship SKU based on GDDR5X while the rest use GDDR5. I think given that yields on FINFET are not so great there will be room for lots of SKUs based on partially disabled Polaris 10 GPUs. I think the statements by Raja Koduri that Polaris is their most revolutionary performance jump in performance so far and that Polaris would cover the entire performance range
http://arstechnica.com/gaming/2016/01/amd-confirms-high-end-polaris-gpu-in-development-for-2016/
"We have two versions of these FinFET GPUs. Both are extremely power efficient," said Koduri. "This is Polaris 10 and that’s Polaris 11. In terms of what we’ve done at the high level, it's our most revolutionary jump in performance so far. We've redesigned many blocks in our cores. We’ve redesigned the main processor, a new geometry processor, a completely new fourth-generation Graphics Core Next with a very high increase in performance."
http://www.pcper.com/news/Graphics-...past-CrossFire-smaller-GPU-dies-HBM2-and-more
"
There have been concerns that AMD was only going to go for the mainstream gaming market with Polaris but Raja promised me and our readers that we “would be really really pleased.” We expect to see Polaris-based GPUs across the entire performance stack."
and by Roy Taylor that Polaris will bring faster GPUs than R9 290X at lower prices and in higher volume
http://wccftech.com/amd-polaris-architecture-vr-minimum-spec/
all point to a massive architectural update which is going to be very competitive with Pascal in performance and aggressively priced. I would not be surprised if we see a 2304 sp GDDR5 based Polaris 10 match 980 Ti at USD 299 and a 2560 sp GDDR5X based SKU at USD 399 which is 15-20% faster. The lower price points of 199-249 can be filled by SKUs which have more sp disabled.
The idea here is mainstream pricing does not mean poor performance as is being deduced by a lot of people. It means that AMD is keen to price products very competitively in order to gain back the market share lost. Its not unheard of from AMD and Nvidia to price products very competitively when they are behind in market share or time to market in a specific generation. Eg: HD 4870 at USD 299, GTX 460 at USD 199. In both cases the companies aggressively priced their products to gain market share.
PS: A 232 sq mm GPU at 14nm FINFET is equivalent to 2.2x the die size in terms of a 28nm GPU since TSMC 16FF++ = 2x TSMC 28nm transistor density and 14LPP > 14LPE which is 1.1x the density of TSMC 16FF+ . I think Polaris 10 could end up with 7 billion transistors (I took the median of Pitcairn and Hawaii density scaling as 14LPP is better than a 14LPE which is 1st gen 14nm) while GP104 comes in at 8 billion transistors. I don't see why a fully enabled Polaris 10 SKU cannot end up quite close to a fully enabled GP104. GP104 would be faster but the gap need not be 30-40% and could very well be 10-20%.