Ann: EGM Presentation by Yuval Cohen CTO, page-54

I agree, they aren't great comparisons.  Also, no one is going to need to spend a few billion to tool up, the existing fabs throughout the world will just make some adjustments necessary to fulfill the mems production process required.  With respect Kappa1111, it really does sound like you're a somewhat new to the AKP story, have a read of this thread and perhaps continue the discussion regarding valuations on that thread...

https://hotcopper.com.au/threads/what-is-value-on-akp-sp-if-product-lives-up-to-full-potential.4588871/