The answer, of course, has already been given to you, both by Antti and by folks on this board: circumstances have changed, and they need to determine the best way forward.

And which choice is the right one? To determine whether continuing to build tablets is feasible, you need to determine if the components are still available (and if the prices have changed), whether the factory is still available and offers the same terms and conditions, and whether the customers even want the product any more.

To determine if you can refund, you need to see how much cash you're going to have on hand and when (their investors may not have provided the money just yet), whether you can use that money for refunds (the investors probably have lots of strings attached to their money), and whether you're going to need that money for other immediate needs (Jolla does still have creditors after its throat, after all).

To determine if you just give up on the project, you need to determine just how angry the customers will be (are you going to be immediately facing lawsuits), and whether there's enough upside to choosing this route at all (will the new BRICS customers provide enough support to overcome the ill will generated from dropping the tablets, if Jolla immediately focusses upon them?).

So, choose one of these. If you can choose the right one without doing any research at all, I think you'd have to be psychic.

Now you are just grousing. Grab some egg nog, enjoy the holidays, relax for a while...