> the cost / benefit tradeoff is in favor of the 10 year old processes.
I thought a big part of the reason why that's the case in general is because the old fabs that house those old processes have already been depreciated - customers basically only pay for maintenance and the of raw materials.
R&D is a significant part of what you have to amortise. I'm guessing they are going to pay the machinery significantly less than if it was brand new. Part of it might even be relocated from another fab. Yields should also be better. That leaves the building but I'm guessing the German state must be generous here and that should help offset that.