Or A14P might be more appropriate. But since SPR yields a bit better density, A12 could indeed work.
Well I assume the A14P name has been "reserved" for the inevitable optical shrink node like we saw with N7P, N5P, N3P and N2P. I think they chose A16 for N2P+BSPDN rather than calling it something like N2PB to highlight the improved density (even though the density gain is sort of an "it depends" on wire routing conflicts rather than a fairly specific amount as with the 'P' variant optical shrinks)
So if I had to bet I'd guess we'll see the backside variant called A12 rather than something like A14B.

