Rumor and my personal conspiracy theory is that the single investor that pulled out right before paying the tablet production was really unhappy with the whole "Jolla doing HW" situation and put the pistol to theyr chest to force the reorintation into SW company.
A kind of "You stop that deficitiv and amateurish HW business NOW, i continue to support you" deal.

Recent news in this thread kind of confirms this imho.
They would have been able to order or produce more, so what held them back? Politics.