But generally, I think it's even or increasing $/transistor for each node. I'd guess that A14 would have been 20% more expensive than N2 regardless or AI or not.
It probably is still worth it because you're also getting 20-30% better power efficiency - which is a big deal for data center chips.
Feature sizes have been shrinking unevenly for two decades now combined with the overall slowdown in improvements. Transistors themselves are FinFET geometry and something like 15-30 atoms thick and maybe 80-100 across. There ain't much juice left to squeeze in terms of size but perhaps we'll figure out how to reduce leakage (heat).
Physics hates the very large and the very small. The large get the tyranny of volume scaling + general relativity. The small have their entire concept of reality smashed by quantum mechanics.
Maybe that strategy works in Japan or Asia but it didn't work here and I think that's a shame because we could have used the competition.
As each generation of lithography tech (DUV -> EUV -> High-NA EUV) gets pushed to the limit, it becomes necessary to use multiple etching steps per layer (higher cost, less wafers-per-minute) where previously one had been enough, then the next generation (e.g. EUV vs DUV) resets that to one step, then that becomes two ...
The trouble is that each new generation of tech costs considerably more than the one it replaces, both in terms of machine cost and operational cost, so the overall trend seems to have become fairly flat.
Aka eDRAM? It was a thing back on 14nm node, but AFAIR not so much anymore. The 1C part is hard to get right in a way that is compatible with a logic process.
eDRAM isn't the same as 1T-SRAM, which isn't quite the same as 1T-1C SRAM...
But overall they run into the same problems that you mention; it's just too hard to get a capacitor in play.
There is Zeno Semi's Bi-SRAM, buuuut it hasn't seemed to catch on for one reason or another.
Looks cool, but isn't it by definition planar process-only, no FinFET for you?
Apparently the N2 -> A14 density increase for logic is 23% (Tom's Hardware), and about 0% for both SRAM and analog.
Both CPUs and GPUs devote considerable space to SRAM (registers & cache), and are 50% or less logic, so for them the density increase will be more like 10% rather than TSMC's 20% marketing number.