You are starting from scratch. That's the problem.No, the initial plan was Samsung 8N along with Orin but they they changed course and decided to redesign for a superior node.
Orin was gonna be 8N either way. But now, Nintendo can amortize $100m- $200m of redesign costs over 100m+ units so the per unit cost is only $1-$2m. And you’re not starting from scratch if you can share processes from other chips. Especially since utilization rates dropped for sold advanced nodes after the shortage ended.
And you still need to test the chips which is why they were in the Nvidia leak. Since this hypotetical chip isn't, it's so new, it doesn't physically exist yet or only just did. Which points to a 2025 or 2026 release