Oh I forget, this is the interweb, people feel entitled to their own reality.

http://anysilicon.com/understanding-maskset-type-mpw-mlm-mlr-single-maskset/  - - "Before wafer production can start, a Maskset needs to be ready."  (Quoted directly from the article)

https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0CCkQFjAA&url=http%3A%2F%2Fen.wikipedia.org%2Fwiki%2FTape-out&ei=boVBU7vVN4S-2AW54YDIBw&usg=AFQjCNGNaHLrZFzwChOI0SjI8R2ELDKBAA&sig2=wqMMXt5hs-lnD8aUf2ctpQ

First sentience...  "In electronics design, tape-out or tapeout is the final result of the design cycle for integrated circuits or printed circuit boards, the point at which the artwork for the photomask of a circuit is sent for manufacture."  (also a direct quote)