I know it won't happen, but it sure would remove the risk.
Say for $5000 you get 1/3600 of the total network hashrate, on the day they ship you the device. So if today was shipping day you would get 150gh. That would be beautiful.
That is pretty innovative pricing actually... you pay $5000 up front and get Global hashrate / 3600. If they are selling 3600 units you would get 1BTC per day (well... until the next retarget where you would get at most .5). Not sure it reduces the risk (there is still the electrical cost of that hashrate being delivered), but at least the delivered hashrate would be tied to the global hashrate rather than fixed at some point in time.
I think that part that makes it most unlikely is that the vendor wouldn't be able to plan precisely how many components to order, and I imagine just in time ordering of components can get expensive rather then ordering up front (i.e. pre-order).
Yeah, it wouldn't remove all the risk, and would probably increase the risk of the company going bankrupt.
It would give a company a lot of incentive to be on time, but it also wouldn't lead to a crazy drive for refunds and the slightest worry of a delay.
I imagine a company could almost charge a little more than they would otherwise, based on their own confidence in themselves.
It would make for very easy decisions for people, during such an uncertain time in the industry.