It's a physical quantity per some unit of spatial measurement so the units still don't match up b/c in one case the transistors are stacked per volume & in the other case per area.
> Historically, "node" sizes (like 28nm or 7nm) directly correlated to the physical length of a transistor's gate. Today, names like 3nm or 2nm reflect a marketing generation. The actual transistors are significantly larger than these nanometer labels, meaning density varies between companies
> Research organizations like IEEE have proposed new metrics, such as transistors per cubic millimeter (MTr/mm^3), to accurately map future 3D scaling. However, commercial chip foundries resist this change because it would make it harder to calculate commercial yields and thermal density limits using standard industry formulas.
> It's a physical quantity per some unit of spatial measurement so the units still don't match up b/c in one case the transistors are stacked per volume & in the other case per area.
However the active devices are still just one layer. This isn't like 3D NAND where you actually have transistors on top of each other. So the comparison only considers the area for both kinds of transistors.