You missed a crucial important point.
That is 4DS have a "FABRICATED" functional 300mm wafer which WBT do not have.
Also another key differences is 4DS is partnered with Western Digital.
This is the key differences and why 4DS is trading above its recent CR as opposed to WBT's recent CR.
WBT is on its way and ticking the boxes but the industry want to see a fab compliant chip.
Ann: Q2FY19 Activities Update and Appendix 4C, page-57
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