@User (@User): The documentation isn't clear about what is the effect of the nitride poly cut. It is used whereever there is a poly contact, so apparently it improves the ability of the TiN to make contact to the poly. I'm more used to processes that contact Aluminum m1 down to poly with a contact that is either Aluminum or Tungsten; apparently it's the use of TiN for the local interconnect that requires the nitride poly cut for it to make a good contact down to the poly layer.