Just like Transmeta Crusoe and Efficeon, Elbrus is made to emulate x86 chips in software, and just like those, they don't need a license. It was demonstrated to successfully execute Linux and Windows 2000 or XP (allegedly by now also 7).
Prior tests have shown it to be hiiiiideously slow though even when commission manufactured on a newer node in Taiwan.
I think it's an operation like any other in russia: pulling in government grants on the basis of need, and then later nothing works and nobody is at fault, because a chunk of money had to be diverted on bribes so quality of acquired tools and materials wasn't up to spec, and a bunch of people who signed up for the project have departed for excusable reasons, this is how it always goes. I don't think they'll have working 28n and I don't think they'll make anything good.
The same lab also has prior experience in SPARC compatible clone design. Another lab has experience producing a MIPS R5000-like design, but since it hasn't changed much in nearly 20 years, who knows whether they have the expertise to retool to RISC-V.