Chips:4DS targeting 40nmWBT targeting 28nm (20% better...

You missed a crucial important point.

That is 4DS have a "FABRICATED" functional 300mm wafer which WBT do not have.

Also another key differences is 4DS is partnered with Western Digital. 

This is the key differences and why 4DS is trading above its recent CR as opposed to WBT's recent CR.

WBT is on its way and ticking the boxes but the industry want to see a fab compliant chip. 

Originally posted by Khoutam

You missed a crucial important point.

That is 4DS have a "FABRICATED" functional 300mm wafer which WBT do not have.

Also another key differences is 4DS is partnered with Western Digital. 

This is the key differences and why 4DS is trading above its recent CR as opposed to WBT's recent CR.

WBT is on its way and ticking the boxes but the industry want to see a fab compliant chip. 

Chips:

4DS targeting 40nm
WBT targeting 28nm (20% better performance -crucial for portable smart devices)

Cash as a % of market cap:

4DS now much lower % cash
WBT higher % cash

Newsflow:

4DS very opaque due to imec collaboration, limited news flow
WBT catalysts inc further news on performance plus partnership talks with multiple parties, consolidation suggests pre-partnership tidy-up

Cost/ease of adoption to chip-makers:

4DS foreign materials, modifications required, higher cost per unit
WBT silicon oxide (cheapest), no modifications required (cheapest), lower cost per unit

Compatibility:

4DS product for major chip-makers
WBT for everyone -does not require modifications/changes to production process

Like I said I'm supposed to be working atm but that's a brief comparison off the top of my head, I did read lots more...

Opinion only, dyor etc