I haven't heard anybody licensing any 40nm embedded flash. I believe currently only renesas offers this option, but my guess is that even if it does happen, it would be a closely guarded secret.
If i was to guess , i would guess NXP is preparing/experimenting for such a future. It's LPC4350/LPC4370 multi-core microcontrollers with large ram and external flash at a reasonable cost looks like an experiment in designing interesting microcontrollers when you aren't so limited by flash the and amount of gates. It's also sort of an insurance policy: if they won't have ability to integrate the flash when using newer processes, so they'll be very good at integrating cheap external flash memories.
Only low profile people criticizes their past to validate the future, now I see this Vice President Takeshi Fuse is one of them. He was once the president of MCU group in Fujitsu when I met him two years ago, he must have had the power to convert his MCU team in a global way. Now he says under Fujitsu Semiconductor, "We had not been able to crack either the North American or European markets very well.", which means he was not able to crack.lol Now he is Spansion and became a superman
I had more trust to Fujitsu MCU than the Chapter 11 Spansion's, I can only laugh to the comments...
Small advise, not only does dissing how you got to where you are dishonor your past and make for some negative juju, it weighs on your transformational process. How you regard your past influences how your future unfolds. pretty complex!
@junko renesas offers 40nm embedded flash mcu, and licenses the embedded flash, so far no takers for licensing AFAIK.
And I remember seeing some pdf claiming ect is the cheapest embedded flash in the market.