I don't believe that there is any real short impact on INTC. There may be some but it is unimportant.
TSM pricing for 28nm probably started out high to slow the customer conversion from 40nm to 28nm because of their production capacity. I expect that the 28nm pricing will either drop or that TSM will end up raising the prices for 40nm to encourage the migration.
Wafer cost increase is typically linear while die sites increase is geometric. I would be surprised if this was a cost issue rather than a TSM pricing issue.
In English, do your comments have a positive for negative effect on Intel?