You still think they will meet their Dec 31 deadline? Oh man...
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i have no idea if they will meet the deadline or not. Almost certainly, they will try and do so. Actually what is strange is that they haven't shipped already since as some have commented, they could ship not fully functioning units just to claim they shipped before the due date. So the fact that they are risking missing their deadline could mean they have good intentions, but that is still no excuse for their poor communications.
Either way this doesn't change the fact that if they don't have funds for refunds, it doesn't matter what everyone wants or whether they agree to it, if they don't have it, how are they going to do it?