I don't think there is any way Intel could equally amortize process R&D costs over chipset and processor units.
You're probably right but it's an advantage Intel has where they can reuse their fabs, processes and equipment on non leading edge products which support their processor line. Now, AMD has to take half their capacity off line so they can upgrade to leading edge process. They can't afford to have a less than leading edge fab. Their R&D dollars don't stretch as far as Intel's do.