Very interesting article dash,

As I have been trying to find out why 40nm is the optimum node, i find this particular abstract from your link really interesting.

Driven by the IoT and wearable market opportunity, SoC developers are shifting backward to established nodes, and what is learned at the leading-edge nodes is being leveraged in reverse as IP is ported backward to improve functionality.

Also, after reading multiples reports, articles and corporate presentations about IC manufacturers, there is a select group of foundries that are capable of producing devices at the 40nm node: TSMC, SMIC,UMC, Samsung, Intel, IBM and Gloflo are off course amongst this group.

Therefore, I am aussming that Poet foundry partner as to be one of the top foundry player.