If I was to use my sense of cynicism, it's pretty clear Jolla don't seem to have the funds required to deliver the tablets and maybe there is a lot more going on behind the scenes. The separation of the hardware and software to two different entities seems to be a way to protect the IP of Sailfish in the event of the hardware division folding.

I didn't participate in their campaign even though I was tempted but I think those who have paid taxes and received the 10 business days to delivery confirmation should read their terms. Maybe the terms already protect Jolla in the event of delays; if not simply sending a letter of demand would do much more for a refund than whining at them.