It's accounting fraud, actually. Used to be common for companies to rev up their revenue so execs made bonuses by increasing production in the 4th quarter and claiming the revenue that they would generate. (That's an incredibly simplistic explanation but I typed up enough accounting ethics papers in my life. ) It's a big audit no no especially since Enron and WorldCom. Not to say someone might not try to do it, but not for a single product in a product line of toys.