PCPer had the opportunity to disassemble the ASUS ROG Swift PG27UQ 27", a 4K 144 Hz G-Sync HDR Monitor and found that the G-Sync module is a newer version than the one used on 1st generation G-Sync monitors (which of course do not support 4K / 144 Hz / HDR). The module is powered by an FPGA made by Altera (Intel-owned since 2015). The exact model number is Arria 10 GX 480, which is a high-performance 20 nanometer SoC that provides enough bandwidth and LVDS pins to process the data stream.

The FPGA is sold in low quantities for $2000 at Digikey and Mouser. Assuming that NVIDIA buys thousands, PCPer suggests that the price of this chip alone will add $500 to monitor cost. The BOM cost is further increased by 3 GB of DDR4 memory on the module. With added licensing fees for G-SYNC, this explains why these monitors are so expensive.