I think the situation is far less clear-cut than you present it. If you use the original definition from 2018, there is no mention of the "FSD computer" and only a very vague description of the functionality. For example, on the original ordering page when it first opened the description of FSD said "In the future, Model 3 will be capable of conducting trips with no action required by the person in the driver's seat". You could make a claim that NoA meets this definition, because "trips" isn't clearly defined and the car can drive by itself for a while on carefully selected highway segments. IMO if Tesla wanted to, they could absolutely claim that they have delivered this simply because it is so vaguely defined. If, on the other hand, you use the definition of FSD today, which explicitly includes NoA, you could make a claim that it has at least partially been delivered, which means they could recognize at least part of the revenue right now. Bottom line is that after all the broken promises and general wishy-washy-ness and goal-post-moving around FSD, I have zero trust that Tesla will follow through.