While my comment was a bit flip and I'm not saying it was a money based, I do think there may be a bit of truth to it. Arment makes it clear he is still going to podcast, so clearly he thinks that it is the format of Build & Analyze that was growing stale, not his voice/ideas or the medium. If the problem didn't lay in the format, he could easy just make the necessary adjustments within the current podcast and avoid having to rebuild an audience. Considering the format of B&A is essentially the 5by5 standard, I imagine he is going to be jumping ship (in a much less controversial way) and wouldn't be surprised if he emulates Gruber. Or make something called The Podcast and have it be an offshoot of The Magazine.