Firstly, no one will buy anymore tablets until the existing backlog is cleared. Money will be required for that.

Secondly, if Jolla wanted to make another tablet, they would have to update the design/specs, add new OS features, order the physical hardware, research, test, etc. All this would require further money. Given that Jolla lost money on the Tablet 1 on sales of 20k tablets. To try and not lose money on this venture, they'd probably need to be selling more than 100k at least to get the benefit of economies of scale.

It's clear from the announcement a few months back that HW development is crippling Jolla. That is why they put a spike through it when they killed it (they said they were spinning it off, but in reality it's a total nonstarter).