And you DID NOT show that. Cutting die/test costs in half does NOT also cut packaging, post packaging test, intelectual property(amotized R&D), labor and other direct/indirect costs in half as well. Amdhals law of diminishing returns applies here when evaluating the cost savings of the die to the finished product, as the die/test cost is not the only cost, and very likely not the majority of the cost. SO, the math is simple ... cutting die/test in half, DOES NOT allow sale of the parts for half price with the usual margins as you clearly assert above. Thus, it remains speculation just where the quoted 25-80% savings comes from.
Taking your example above to the logical limit, if a customer is able to directly contract with (pay) the fab to provide their wafers free to Xilinx, and waves all xilinx testing costs, then the final packaged parts would be completely free. IE there are no packaging, intelectual property, other direct and indirect costs. That would be the ONLY way the math would work as you suggest above.