Well if it is Poet, it may have solved a question for us.

Who pays for Synopsis?! - My understanding is the Fab foots the developement costs from this statement?

If you look at cost/sq mm of state of the art CMOS, these numbers generally assume high fab utilization and do not amortize the cost of R&D, including NREs. The number of companies that can develop the process and manufacturing capability for state of the art CMOS can now be counted on one hand, and that is because there are only a handful of customers or vertically integrated companies that have applications where the volumes can absorb the development costs and fill the fabs.