I'll have to read up on this a bit more, but it's piqued my interest at least.
Though unfortunately I can't say I trust a startup that states in their initial prospectus:
Total IPO funding in BTC: 11,200 BTC
Company valuation based on current exchange rate (1 BTC =
400 USD): $11.2M
Why? 4 million usd is a lot for a startup but 28nm nre costs are pretty expensive afaik.
Edit: 4 million actually sounds too much even for 28nm. Asicminer only needed to raise $200,000 or 5% of what they are asking