We certainly shouldn't jump to conclusions (though who am I kidding, that's what this entire thread is about and I myself have been guilty of this countless times), but I would like to know the answer to that question.
We will never know the cost implications because eASIC won't allow them to be released.
All we do know is that eASIC are designing the custom 28nm and at the same time Ken has said we are in a 'fantastic' financial position. That does not say to me that we have had to fork out another 1Mill. So clearly eASIC are moving forward with the full-custom without any
significant extra dollar input from ACtM.