From various chatter on forums I get the impression that the AT200s for ScotRail will be built up to 2022, so no immediate rush to get the whole fleet in service. I suspect Abellio's 'Eighty new trains due to arrive at start of December 2017' will more likely be 'due to start arriving December 2017'.
It does seem a bit of a push to have the whole fleet ready by December 2017. The Class 800 and 801s won't all be ready until 2019.
That's why I originally thought that the 80 referred to vehicles, rather than sets ,as Dec 17 would coincide with the EGIP electrification given the wording that Abellio used, and it appeared a reasonably consistent number with the number of sets that would be required. We've since seen that there will be 24 x 4 car units, which I'm guessing will be for the Edinburgh - Glasgow services.