Will LR be able to purchase at or near cost?
CoinSeed and LR are just buying from Dave in large volumes. I'm sure they got a good price, but as long as they're not buying BitFury itself or starting some kind of chip-making collaboration, there is no reason to assume they will get it at cost.
I'm guessing that's then just BitFury chips bought from Dave. And they have another partner to build the boards at a reduced the cost. Makes me more curious about the prior claim of a project to design & produce a new ASIC chip.