After speaking with MS I decided to take the gift card option. I excepted the risk of a preorder and see no reason MS should have to except all the loss. The real loss is time and difficulty increases. The hardware I purchased with the gift card will hash faster than an X-1 so all is good. Give them a break guys and grab one of the other miners. I have found the people at MS to be as willing to help as they can be, I am not sure that they really know what BA has done at this point and wish they could get out from under it.
What I have learned from this is Preorders are bad, MS people are trying, and PreOrders are bad. There is enough venture capital out there for these companies at this point, crowdfunding a start up tech company is a bad investment at this time.