Well as many believe, I think first Maxwell dGPUs are 28nm and second gen will be 20nm, but I also believe TK1-D is 20mn as the first sample came back few days before CES. In fact TK1-D Product timing and size are suitable for 20nm. And maybe NV taped out 2 versions of TK1-D, one on 28nm, one on 20nm and will chose the best solution... who knows...
There's quite a difference between anyone's "belief", "gut feeling" or anything else. Last time I heard anything and I haven't been able to verify it is that there is one chip laid out for 20SoC for which even the design hadn't finished then.
Your last sentence is the most absurd of them all; no IHV has as many resources to throw around for something as dumb as you propose. As a first engineers are "as good" to know the differences of different processes and as a second switching from one processes libraries to the other takes in a best case scenario half a year and is anything but cheap.