Seems like you intentionally disregard or refuse to understand the overall situation of startup company, which is that they are dependent on new financing rounds as long as there is no sufficient income to cover the costs. To get such income they need to develop something to sell (Sailfish OS) AND have some way to demonstrate it is a feasible product for others to use (spearhead devices like phone and tablet, even if they do not generate profits by themselves). It's not an issue of ignoring the other costs but reality that hit this time bit harder than before. The other way could have been to just use tablets as demonstration devices for manufacturers and not to sell it anywhere. Of course we would be moaning about not getting them on that case too...