I think cost per die relates to wafer size, moving to 300mm wafers gave them not only many more total die but many more good die per wafer. Given that they were

I think cost per die relates to wafer size, moving to 300mm wafers gave them not only many more total die but many more good die per wafer. Given that they were going to completely change out the fab equipment to support the new wafer size it made sense to move to a new process at the same time.