In all seriousness you can't hold BA accountable for not guaranteeing a profit (according to your calculations which are 99% wrong).
You can however hold them accountable to deliver hardware that meets advertised specs. Delays are unfortunate but not uncommon (Historically just about every asic manufacturer has experienced delays).
they can be held accountable for not delivering on time. people made their buying decisions based on the timetable set out. it was as much a factor, if not more, as the price of the unit.
Who buys this thing in November/December for batch 1 if they're going to get it in May, or later, but could instead order from Cointerra, who is already shipping, and get their unit in Feb/March? Pretty much no-one is my guess.
the fact that others have been late is irrelevant. manufacturers need to keep up their end of the bargain, and that includes on time delivery for a time critical application, or be held accountable for losses suffered as a result of their own failure.
There is a huge difference between guaranteeing a shipment date and an estimate. Obviously for any company to maximize orders they would give the most optimistic estimation.
The problem is not accounting for delays in calculation. If you think you can preorder an asic then cancel your order when its no longer profitable(you think) then you should NOT be preordering an asic in the first place.