That's not true. Compare the 8+ Gen 1 (TSMC N4) against A15 (TSMC N5).
I’m arguing against this statement. I don’t think it’s true.
“ You're looking in the wrong place. The magic comes from TSMC, not Apple.”
My point is a good process is necessary but not sufficient to make a part competitive with Apple on performance per watt. There’s a lot of “magic” to go around.