Yes if you look at it from all of Mac perspective and selling it at the same price ( Which I hope they dont ) But per unit, it would be MacBook funding development of higher TDP CPU from 50W to 250W. Those are low volume, require new Node tuned for Higher Power, and possibly some design changes. If they follow the same Chiplet design as AMD, that could be $500M budget. If they are making the same monolithic die that could go up to $1B+.

And this is a recurring long term investment.