I've taped out 4 chips in 5nm and our managers and VP's have said about $30 million for a full set of masks (base layers plus metal layers) The $20 million is

I've taped out 4 chips in 5nm and our managers and VP's have said about $30 million for a full set of masks (base layers plus metal layers) The $20 million is for metal layers only for a respin. We are moving to 3nm right now which will be even more expensive. The open source tools can't handle the latest process nodes. Maybe in the future but this is a highly specialized area with tons of NDAs from the fabs for PDKs and DRC decks.