1. Purpose of the gate
This gate closes IP verification. It decides whether the evidence shows the block works as specified in every configuration that will be released. Once signed off, the code is released for final views and quality checks, and SoC programs can rely on block-level behaviour and concentrate their own verification on integration and system behaviour.
The gate is about the quality of evidence, not the amount of testing. High coverage measured against a weak coverage model, or on one configuration, is not a sign-off. Reviewers need to see that the coverage model reflects the specification, that each configuration was measured, and that every risk left open was accepted by someone with the authority to accept it.
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