The more I think about it, the more this makes complete sense. Certainly from the point of view of TPL/PTSC, whether or not they would be allowed to continue to license downstream would need to be clarified before they know how much the Js should pay. It seems that it is at least one significant piece that both sides need to know before a final settlement.

Separate pr on NEC America vs Toshiba/Matsushita. Obviously, NEC America would be a different arrangement than the others since NEC was already a licensee. NEC America probably made a final payment since not included in MOU.

Business resolution. There is a temporary contract in play until the Supreme Court decides patent exhaution. Amount for the license will depend on how they decide. MOU spells this out.

Granted the rights. This is the temporary contract in the form of a license, but not a license in the ordinary sense.

All financial results included. They do not know the exact amount of future revenue, and NDA probably forbids them to make statements along those lines that more is coming. How does a company book an undertermined amount?

It all seems to fit.