The entire premise of this argument is flawed. Cost of capital (or even of shipping) likely has nothing to do with the decision: - the value of an extra 25 day

The entire premise of this argument is flawed. Cost of capital (or even of shipping) likely has nothing to do with the decision: - the value of an extra 25 days of product development for one of the most successful consumer products in the world exceeds shipping costs by orders of magnitude - $20M is completely negligible on $58B revenue. 0.03% or so. It would be insane to wait 25 days over that.