I really would like to see an end to all this dissection of what, Coby has/might have said regarding tape-out at 22nm. It really doesn't matter very much, because at the the end of the day it is not something he has sole control over.
WBT will not be taping-out before an agreement is signed, so if the tier 1 fab does not sign before Christmas, there will be no tape-out before Christmas.
WBT is a minnow negotiating with a whale. This particular minnow will not sell itself short. However, for it's part the whale knows it always has the option of just swallowing the minnow. So both sides will be driving the hardest bargain the ycan, and I'm sure the whale will not be hurried.
One development that may favour WBT in negotiations, is the end of the global chip shortage. This may seem counter-intuitive, but while there was a shortage the fabs had to consider the opportunity cost of drawing resources away from production. Now that we have a glut, this is no longer an issue, and the imperative for the fabs is once again to seek competitive advantage.
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