No friend, you DO NOT GET IT."Simply do not get it" is not an argument. I can say the same to you. The problem with the 4070 underdelivering is not the die size, that is pretty much a fact, your opinion on the matter is irrelevant. Performance depends entirely on transistor count, not on die size.
The problem with the card is that they chocked it with the memory bus, so they had to use a big part of that die for cache to alleviate the problem. The whole ada lineup is bandwidth starved, even the 4090.
The problem with the 4070 is its NOT a 70 class GPU, its meant to be a 4060. Nvidia fudged the whole line up, even the 4090 die, around 14% cut down LOL for a £1600 GPU.
The true 4070ti is being sold for £1200, with a HUGE gap of space and performance between that to slot in a true 4080 and 4080ti, especially if they did not CUT DOWN the 4090 so much, even room in there for a 4090ti......
Like I said, this IS ABOUT DIE SIZE, not tranistor count, tranistor count being UP is just an easy way for them to cut die size, give you a lower tier GPU while still offering same price/performance as last gen, while increasing their profits MASSIVELY.
The only people gaining from the jump from Samsung to TSMC is Nvidia, its THAT SIMPLE.