EE Times claims the 28nm process is actually the last node of Moore's Law. The site argues that we can continue to make smaller transistors and pack more of them into the same size die, but can't continue to reduce the cost with current technology. Therefore, EE Times claims 28nm will be the most cost-efficient process node for many years to come.
Summarizing all of these factors, it is clear that -- for most SoCs -- 28nm will be the node for "minimum component costs" for the coming years. As an industry, we are facing a paradigm shift because dimensional scaling is no longer the path for cost scaling. New paths need to be explored such as SOI and monolithic 3D integration. It is therefore fitting that the traditional IEEE conference on SOI has expanded its scope and renamed itself as IEEE S3S: SOI technology, 3D Integration, and Subthreshold Microelectronics.