Was wondering the same, Musher. They (apparently) delay and delay, apparently to wait for the decision in order to deliver, then make the delivery BEFORE the decision. Maybe it means they are confident in their interpretation of the law to delay payment until the FDA decision. Or else they think the appeal is in the bag.
They probably had a due date for delivery and they couldn't delay shipping any further. The delivery was a material event and they had to do a disclosure. They came up with the revenue recognition strategy to offset the positve impact of the delivery relative to the PIP situation. Just my guess. If they win the appeal, I would bet the revenue recognition strategy will quicly change.