So Mesa was in production and shipping. The 3000 were the ones not yet shipped at the time of BK. Makes you wonder how long they were shipping before that. Is it possible the real problem in MESA was the bricking setup and development, not boule production? If so it seems Apple forced GTAT to go way beyond their area of expertise.
Big companies often do R&D with affiliated smaller companies so the R&D cost doesn't affect their balance sheet. Was this Apple's strategy all along, to make GTAT a captured R&D division? The proposed terms of that final payment seem to support this.
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