They could scale some components to 50nm right now. Doesn't mean it works. I don't think many really understand what scaling is.
They are likely putting the finishing touches on the 100nm objective. Some even speculated it could be sub-100nm they are working on. I think being so close and then giving themselves a short deadline, I would be extremely shocked if this is not completed by the end of June (NR within two weeks of July 1st max).
Most of this is all common sense which is the most frustrating thing about reading all the posts this weekend. If you think they would actually complete MS8, release it in an article that probably took at least a month to write, and not report it to the market in the form of an official NR, then you really don't understand how the market works and what POET is doing.