On the other hand, the customers, except for the biggest customers who might receive samples for in-house testing before purchasing, cannot estimate accurately those costs, because the vendors avoid to provide adequate information, but the customers must depend on things like published benchmarks and extrapolations from older systems.
So the CPU vendors have the incentive to skew their designs to get good results in some popular benchmarks, even when this policy results in designs that are inferior at better criteria.
For example, for many years Intel has included the secure hash extensions only in their Atom CPUs, even if they would have been more useful in their other CPUs. This was caused because Geekbench included a SHA subtest, the ARM CPUs already had SHA instructions and Intel wanted for their Atom CPUs to reach Geekbench scores competitive with ARM. Only after Zen has also added SHA, the Intel Core and Xeon CPUs have also implemented it.
The desktop CPUs spend a lot of resources for obtaining the best scores in the most popular single-threaded benchmarks.
While a responsive computer is very desirable, the truth is that whenever a computer with a 5-GHz CPU reacts slowly to user input, that is guaranteed to be caused by badly designed software.
The multi-threaded performance is much more fundamental, because it has physical limits determined by the current CMOS technology and it is also the true limit for productivity when the computer is used with really optimized software.
What I mean, is that targeting popular single-threaded benchmarks in order to promote sales can result in spending more resources and in much more complex CPU cores than in the case when the cores would be optimized only for objective criteria and they would be exploited by better software.
If economic criteria like money spent for the design are used for optimization, than it becomes pretty much impossible to compare the competing companies, because almost every CPU design might be considered to have an optimum IPC, no matter how bad it is, because it is the best that could be achieved within their budget, by their design team.
Because Apple can sell expensive products, the die area and the cost of the manufacturing process had little importance for them. Because their products use only few cores, the area of one core was not constrained, because the total die area remained below the process limits, when the core area is multiplied by the number of cores.
So their main optimization criterion has been the ratio between performance and energy consumption for a single core, without area per core and power dissipation per core constraints. In this case the IPC is not constrained, there is no optimization problem for determining the IPC, the higher IPC, the better. Therefore, unlike the designer of cores for a server CPU, Apple has designed the cores with the highest IPC that they could achieve within the project schedule and budget, in a given TSMC process.