Even more:
1) They knowingly only delivered to 1,000 cars out of about 20,000 cars with AP2 HW. You have to treat each customer as their own liability on the books. If you take 20,000 back orders for a product, you don't get to recognize the revenue the day you deliver the first one. If they had made it available to all 20,000, then they could recognize it for everyone (even if they didn't download) but they flat out didn't.
2) They delivered a small part of the product they described. No full auto steer, no summon, no lane change, no highway exit. What they have is maybe 25% of EAP. So they can't recognize the fulfillment of the full liability.
By this math, they delivered 25% to 1,000 out of 20,000 cars. This means they can recognize about $1M in revenue ($5,000 * 25% * 1000).