Now that's is an interesting theory. TPL is padding the numbers to obscure the settlement.

That could work two ways. Either the numbers are low and they want to try to hide that fact (doubt they can, if indeed they are that poor to start with) or the MOU with Matsushita and Toshiba includes additional money to insure that a sufficient number of licenses are sold in the quarter to hide what they paid. They are subsidizing those licenses, to insure some hiding of the numbers.

And actually, I like that subsidy theory. It would fit the picture as well. Opty