With the limited information available I don't believe its fair to question fiscal responsibility in regards to purchasing parts to plan for the 4th and 5th processors. For all we know JBI is purchasing parts they're confident they'll need regardless of what happens with the 3rd processor and even if work is required these parts may be required and may take time to arrive so why not pre order to be in a ready state for additional future revenue creating processors?
Many automobile manufacturers share chassis, under-hood and interior components. The GMC Acadia, Saturn Outlook, Chevrolet Traverse and Buick Enclave are different but similar automobiles. If, for example, the Buick Enclave was the last to be released and Buick knew there would be differences but the chassis, for example, would be the same would you question their fiscally responsibility for pre ordering the chassis if there were still unknowns on what the grill would look like or what type of leather seat will ultimately be installed? Must the entire design be realized before parts are purchased?
My point is that we don't know what they're buying and if the parts they're buying have already been determined to be must have parts regardless of potential design changes if there will be any design changes.