A very small set of processes allow one way reuse e.g. you can build a tsmc28hpm design directly in the tsmc28hpc process (but you can't build a 28hpc design in the 28hpm process) - but, for instance, neither of those is directly compatible with the tsmc28hpc+ (note the 'plus' in the name) process. And all 3 of those have the same feature size and are made by the same foundry.
You can't take a tube radio and manufacture it with opamps without substantial design changes.
Samsung is starting to use GAA right now, and TSMC will use it for the next process node.
https://www.theregister.com/2021/05/06/ibm_2nm_semiconductor...
https://www.ibm.com/ibm/history/ibm100/us/en/icons/copperchi...
So at 30% margins on a $0.33 part, you can expect to break even 30M sales later!
Memory is a delicate balance between "we need to store the data strongly" and "we need to write the data quickly" and "make it small".
Memory is one of the things that fell off of Moore's Law quite a while ago.
From what I understand, doing so was no small effort and is considered a strong triumph for the team that accomplished it.