At this point if you don't develop for at least 28nm or smaller then it really is pointless and even at that point you may get your NRE back but your customer base may not achieve ROI.
Let's see a 45nm REAL chip before asking for 28nm.....
Maybe but I am starting to think doubtful because of the development time and the NRE associated. Right now the trend seems to be die-shrinking. If it does come, I think it will likely be from the existing ASIC manufacturers who already have R&D sunk in and an existing pipeline.