Merrifeld is a 22nm Atom SOC. There are samples and benchmarks
'foundry 28nm and Intel's SOC 22nm has about same transistor density making it a reasonable point of comparison'
No, Intel's 22nm has superior transistor drive/leakage/density advantages over foundry's 28nm. Why do you think all the foundries are scrambling to do finfet technology as well ? It is to catch up to Intel.
'since at total chip system level intel's 22nm finFET has negligible advantage over foundry 28nm planar transistor.'
Intel's high performance 22nm process will enable 7W Ivy Bridges, how much better do you think the actual 22nm LP SoC process will be ? You are just making up FUD to support your Short position.