As of the second half of 2026, SK On is simultaneously pursuing two capacity-allocation efforts that look similar on the surface but differ sharply in character: a long-term fixed-contract ESS supply obligation from its Georgia, USA plant (9 GWh over 2027-2031 to NeoVolta Power), and a variable-bid-responsive capacity build at its domestic Seosan Plant 2, where 2 of 4 production lines are being converted to dedicated ESS-LFP pouch-cell lines. Both sites represent "ESS expansion" on paper, but the takt time (Takt Time) character each demands is different. Using publicly disclosed contract and conversion volumes, this article constructs an assumed scenario showing quantitatively that the fixed-contract site is better served by…