I mean it’s just layers that can be removed by lapping. The real question is the ability to see the smallest features.
Chip fabs are the most expensive human industry is all of history. Production requires massive rare resources and tooling precision. Like, start looking up some of the nastiest chemicals that have ever been produced, mostly those intended to kill people, and you’re looking at the inventory stocking list for a fab.
The YT channel Asianometry is based out of Taiwan and has a lot of ties to the industry if you want a good idea of what is involved on various fab nodes and their histories.