I saw that... while I definitely agree that the chip part is decently cheaper, I feel like he's underselling the packaging costs a bit while also seemingly thinking that GDDR6X costs more than the new Samsung GDDR6+ that AMD is presumably using. I have no idea how you would be able to compare the memory cost difference other than number of chips.
So you're dissing his insider math data based on just your outsider presumptions? Ok then.
The 20Gbps GDDR6 that AMD is presumably using is not "GDDR6+", not sure where you got that from, or that they're Samsung. SK Hynix actually seems to have beat Samsung to 20Gbps mass production, it's more reasonable to believe that they will use Hynix, at least with the first batch.
GDDR6+ is just Samsung marketing, and it seems to be their future 24 and 27Gbps modules, which use a new fabrication method. SK Hynix also seems to have 24 and 27Gbps GDDR6 in the works. RDNA3 refreshes might use these.
Anyway, 16GB N32 has 33% more memory capacity than 12GB "4080", he clearly shows that's just ~20% higher BOM cost. Which makes sense, 21-23Gbps GDDR6X is not cheaper than 20Gbps GDDR6, not sure why anyone would think otherwise.
He clearly also weighs packaging costs, which obv should cost more for AMD (for N32 and N31)... but it's all outweighed by cheaper dies and less expensive cooling designs. Are we gonna pretend designing and manufacturing cooling systems than have to cool 450W+ is cheap? No wonder stuff like Lenovo is going 4 slot for their 4090 design lol
The benefit of more efficient designs also mean less cost dedicated to keeping it nice and cool and fault-free.