re accounting blame
That's an excuse, counter accounting experts and officials at the body that sets accounting rules, known as generally accepted accounting principles, or GAAP, for public and private cos. Rather, Apple is choosing to make customers pay so that it receives a particular accounting treatment it considers most favorable to it, they say.
I don't even think that's true. I never heard of anyone claiming the goods were not substantially delivered on the shipment date just because later-installed software updates enabled additional functionality. Charging for a driver or firmware update on this ground is a joke. The acid test is, if Apple never had released the update, could customers have prevailed in an effort to force Apple to accept the products in return for a refund on the ground Apple had failed to deliver what was bargained for.
On the other hand, Apple could be aware of a desire on the part of some regulators or accounting oversight bodies to challenge Apple's accounting practices and are taking extraordinarily conservative stance. My personal view is that Apple is making some kind of political statement to the accounting body or other regulators in taking such a silly position.
Take care,
--Tex.
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