Maybe he realized that there is no way to compete with BFL and wants to get a job there, by showing how 'smart' he is. Otherwise, he'd just make something better himself
As for Spartan solution - it is already fastest, and if yohan's prices for board combined with my bitstream price per Mh/s would be $0.53 / Mh/s for FPGA (1200 Mh/s for $640). This already beats BFL prices. If my licensing per-spartan would be applicable ($25 per chip) - then it would be 1200 Mh/s for $740 - $0.616 - again beats BFL. But - yohan prefers 840 Mh/s :-) While our capabilities do not allow to deploy quickly and cheap solutions.
If you can do this, why not use the tricone model? Publish a bitstream for cairnsmore that extracts a commission and go straight to the end user. Every single person would use it. You could direct 200mh/s? to yourself and make your goal of $25/chip in no time. There are hundreds of these ready to go.
With tricone model unrolled round design is necessary, because otherwise it is near impossible to protect design. for me this means start another design from scratch for unrolled round. I already had ideas how to fit actually 2 full unrolled rounds there at clock 150-160 Mhz approx. (300 - 320 Mh/s). and little amount of small hashers (4-5) each giving 4 Mh/s approx. So total about 316 Mh/s to 340 Mh/s which is more than sea of hashers but also power envelope not 12 W but only 8W. This design would beat also Stratix approach with BFL mini-rig, as basically spartans would consume for 25 Gh/s about 820 W from plug compared to 1.25 kW of mini-rig. And will work on all boards as well. But this is due found solution with round expander which needs to wide buses with dual-clock design.
Plus another big part of work is testing for compatibility with every board around - I need these boards.
About question for hardware - about 655 spartans installed and mining using current bitstream (one full and one 5/6 filled rack).
So yes - verified in hardware of course, not in software. About BFL estimation - only simulations though, so it may fail due to power problems... but actually not likely, as these conditions are not putting chips to their edges at all, compared with 12 W on Spartan device.