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While TSMC is cleary a big part of the reason, it still doesn't explain why there's such a big performance gap between Apple's SoCs and the rest of the competitors in the ARM smartphone SoCs field. Apple is often leading the likes of Samsung, Qualcomm, Huawei, MediaTek by a whole generation in IPC or single threaded performance.

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Apple's has much better CPU core budget than Qualcomm's counterpart. Before 5G, All Qualcomm's SoC has integrated Modem within. Mean while Apple has Modem as separate piece of Silicon.

ARM has been very up front about it. It is not that they cant design much higher IPC CPU Core, they are designing around the transistor budget that their customers are focusing.

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