Assuming your numbers are city block correct, and assuming we do try to institute Tier 5 royalties and Willfulness, you're only talking 20% on the potential damages award; and that's not counting licensing going forward.

Split your $60M up 3 ways, and we're still just paying salaries and rent, with a 2 cent dividend bone thrown for Shareholders. Nope .. we need a $100M+ settlement agreement (based on your #s senario), and we need a smoking gun statement from their technologists to implicate ARM's, QualCom's or any other chip technology that HTC utilizes.