The customer design after conversion: FPGA specific primitives replaced by their structured ASIC equivalents, clocks and input and output re-planned, test logic planned, and agreed with the customer as the design to implement.
Source Work product in the Structured ASIC lifecycle
It is the design that implementation builds, so it must keep the prototype's behaviour while fitting the base array. Agreeing it with the customer stops later disputes over whether a difference came from conversion or from the original design.
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