Bear in mind thats this 4-7% loss only counts dies that have just one broken CPU unit. There are many other failure modes as well. That just seems very very high.
I've also not really seen any official channels that support this assertion, even apple insider seems sceptical that this is true: https://appleinsider.com/articles/26/04/07/incredible-macboo...
With my logic hat on, Apple contracts chip manufacturing, so I would have assumed that rejects and failed parts would be recycled at source. I would imagine that apple only pay for parts that pass QC. So I suspect that actually these chips are either leftovers (at best) or specifically manufactured using the old tooling.