Umm, yeah, that's totally not true. It COMPLETELY depends on the speed of the module as to whether CAS 14 denotes a B-die module or not. If the sticks are 3000mhz or 3200mhz and they are CL14, then every stick I've seen IS B-die, period. If they are a lower speed stick, they can easily be CL14 (CAS 14) without being a B-die module. Plenty of different IC equipped 2133 and 2400mhz sticks are CL14 and are not Samsung ICs, B-die or otherwise.
As well, there are plenty of sticks that are HIGHER than 3200mhz, but do NOT have a CAS 14 latency, and ARE B-die. In fact, I don't know of any sticks that are higher than 3200mhz regardless of whether it's a single stick or a kit, in any capacity, that have a CAS 14 latency. After 3200mhz, B-die equipped sticks are typically CAS 15 or higher depending on the speed of the kit or module. You can't say that any given CAS latency denotes a specific IC, because it doesn't. At all. It can be anything. B die, E die, S die, M die.
As seen here, there are NO modules with higher than 3200mhz speeds that are CAS 14. They are all CAS 15 or higher.