Whomever offers at least $32 first will probably be the winner. I think Samsung will be first. They need the IP. It won't do them any good to let Toshiba come away with it. They would still owe huge royalty payments.
I feel that Samsung will be back but only after Toshiba starts its move. Sammy would prefer to ride out the storm without being pushed into making the takeover move. However, if Toshiba enters the picture, Samsung cannot afford to sit on the side lines. Way too expensive for them to pass and walk away. I reiterate a statement by Sammy when they said they weren't interested, they left the door open for a return. They said that they are not interested instead of saying they are no longer interested in pursuing SNDK. Its a matter of symantics. You have to read between the lines to get the real picture.