22->26 was scaling up, right now they're at their peak R&D spending from today onwards for the next forseeable future until nvidia starts rolling out their new room-sized systems this will be the upper limit of what can be trained without diminishing returns to where you're just burning money for less than single digit gains. R&D grows because you have more money to spend, not because the R&D costs are increasing, therefore assuming current R&D costs are enough to keep up with competition (which they very likely are) R&D will remain static or (ideally) shrink.

95% or more of current R&D costs are compute, same as cost of revenue.