wbmw, when I read Petz' quoted text, I did not see where it doesn't apply to restricted grants. It seemed to cover all grants, and would particularly apply to restricted grants at discounted price (because the FMV is higher on the grant date). It seems that they are accounting for these shares as an expense.
The quote a gave you indicates that AMD expenses any options that are NQSOs rather than ISOs. Whether the stock obtained is restricted or not is irrelevant. Robert Rivet got options, not stock. I would appreciate it if you acknowledged this, since several times you said that AMD was paying its employees illegally and ignoring it in their P&L.
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