The physical structure is completely different. Just compare DRAM ([0]) with compute ([1]). As a result, the production process is completely different.
If you want to know more, the Asianometry youtube channel has some fairly good deep dives, such as [2] going through a decent bunch of the 45nm production process, or [3] doing the same for (early) DRAM.
[0]: https://www.youtube.com/watch?v=Bln-v9LmZ3E
[1]: https://i1.wp.com/semiengineering.com/wp-content/uploads/201...
