ROFL. I presume you are joking. Anyone who thinks delays in a new OS have to explained in terms of hardware is a newbie or an idiot.
MS makes $1B a month. I'm sure they're not worried about cash flow but more about a good rollout of an OS that should take everyone through the next decade. To have a good hardware platform for a very performance consuming OS that is not last decades hardware for 80% of the systems could be a valid point. I'm surprised you don't recognize this as a possibility especially since it's only a few months.