DWL33: For clarification please: How much of the 40 engineers workload we have could approximately be done by ARM staff?

This would be a collaboration where each company brings in its very specific knowledge, competence and IP. You can't substitute one by the other. In this case I think ARM architects would first have to learn from POET about the various POET devices and their properties. After that they would have to ponder how their existing building blocks for CPUs and other chips could benefit and what the necessary changes would be. At a later stage they might even decide to develop a whole new architecture powered by POET. How many people this would involve? I have no idea.

DWL33: Is the IP we develop in collaboration with Synopsis something that could be provided by ARM?

No.