Earn Out Shares, FV Builds

I'm doing some benchmarking work which involves a lot of companies that have gone public via SPAC lately. I wanted to clarify the effect of earn-out shares. How should I be factoring them in? Using TSM with a strike price at the price they are in effect (i.e. $15) or are they similar to RSU and PSUs where the company does not receive any proceeds from their issuance as such they are only dilutive. 

See p. 35 from the Origin Materials / Artius Acquisition Inc. Investor Presentation

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