It is possible that Samsung might have matched TSMC yields and performance at low power, thus it makes sense to put low power dies on it because I bet Samsung must have given AMD some substantial discount for it compared to TSMC 3 and 4nm similar to what they did to persuade Nvidia for the 3000 series

Please put this 48 CU die in a 7600xt for $320 with 12gb vram. Probably 10% faster than the 6700xt but same price+ new ai fearures