None of this will delay any FDA submittal because they can be done immediately. They do not have to wait for the FDA Tmax In-Vivo as they are sure of their technology
Since $ELTP is certain of its In-Vivo Tmax results it can do the In-Vitro analysis any time and most certainly already done.
The combined fasted BE and dose proportionality study for the original was a slam dunk success and again can be done immediately for the modified , and most likely already has been done.
All of this is simply monies spent upfront as they are certain of the modified SequestOx In-Vivo FDA Tmax success.