This was the other explanation I heard a few times. I’ve gone ahead and removed the name of the developer again.
I will add this to your friend's sage advice. Most companies are publicly traded and having a big Q4 (4th quarter) is good to inspire stock sales for the following year. Remember company success is no longer based on something as easy to track as good sales. It is also largely linked to this mysterious thing known as consumer confidence. The consumer strangely enough is not the person who lays down the cash at the check out stand of the local Wal- Mart, no they are the ones who lay down their money at the local online stock trader. True a lot of a companies clout is based on sales but people look at the year end and there is only one time where a developer can salvage a year end and that is in the months leading up to Christmas. Again sales to you do not matter at this time. More so the publisher's sales to Best Buy matter as they front the money for the product and will reclaim said money later for product not sold in their stores also known as sell through. Thi s allows for the negatives to be placed nicely in Q1 when the public has not realized what kind of smoke and mirrors were laid in front of them to get them to buy stock.
~Chuck
-Gabe out