With the US having the Highest corp tax rates in the World,....very likely!
Processors may need some new material.
Silicon will work just fine for other IC products for decades to come IMO.
Silicon is here to stay.
R&D would be a tax deduction would it not? Be honest. The real reason why IBM will do all the R&D overseas is because the salaries are cheaper.
The R&D will likely be done in New York but since IBM is fabless they will work with a fab company. Not to mention most equipment for fabs are made in Europe..especially the lithography machines. What IBM wants is the lucrative patent rights.