there's an apocryphal story that when one of Apple's chips was nearing 10B transistors, marketing asked the chip folks if they could round it up to 10B for their copy. The chip folks were confounded, and said no they didn't have any uncounted transistors to round it up, and they didn't approve of claiming 10B transistors when it wasn't.

(This was a while ago. I see the M4 is at 28 B)

Which is why I'm all the more surprised that Apple would claim 2x more ANE TOPS than it can really does.