Fabb'ing a chip to tape out (in qty's of 250,000 minimum) is about 2 million. Don't see that happening anytime soon.
This is an example of grammatically correct semantic nonsense.
At "tape-out" the quantity of manufactured chips is zero. At "tape-out" the chip only exist as a "blueprint". It is conceivable that the total cost to tape-out will be zero or nearly zero, if the chip designer can use existing licenses and resources to design the mining chip.
They have several Tier-1 customers to satisfy using all the production capacity they can throw into that. Everyone else pays a premium to get shoehorned into that.
This is an example of salesman bullshit or more precisely somebody's believing and repeating salesman's bullshit.
How do new productions lines come online and get calibrated? By manufacturing super-complex secret designs of Tier-1 customers? No, they are calibrated by manufacturing waferfulls of repeated testing structures for which the fab has a complete detailed precise models to be able to test and calibrate the production line. After testing those test chips are simply scrapped.
Note that in a mining chip is much closer to the fabrication test structure than the typical highly complex chip from a large customer. Therefore mining chips could be profitably manufactured on the production line that is not yet calibrated enough to profitably manufacture very complex designs.
I stress "in theory" because for some reason none of the mining chip designers seems to be able to enter a proper technological partnership with any of the fabricators. This isn't an issue of money, because from my past experience I know of no-budget student projects that had in effect priority access to the new fabrication processes only on the condition of mutual sharing of the design and test data.
If not money, then what is the obstacle? I don't know. Certainly not intellectual property, because SHA256D miner is banal and trivial in the scale of the things that nowadays get manufactured in CMOS.
My guesses go towards some non-technical issue related to the psychology of the mining chips vendors/designers.