"It seems that IBM may be phasing the Atmel TPM out. In that case the Atmel TPM runs with IBM TPM software, so I doubt TPM software development was an issue for Atmel in that implementation."
Atmel didn't have to supply any software for the IBM implementation as IBM supplied everything apart from the TPM. So Atmel would have to start from scratch or bundle Wave's off the shelf software as ST Micro has. As NSM will also use Wave's software with the NTRU TSS it would seem extremely unlikely Atmel will want to develop software themselves....i give it about a 5% chance. If they did they would be at a disadvantage to NSM & ST Micro as their CSP would only work with NTRU's TSS.