If a company was in such dire financial straits as you are alluding to, why would they force a refund on a customer?
Probably because they didn't consider the negative legal and public-relation repercussions, or choose to deal with the matter civilly ?
I'm not talking about any of the other potential effects.
I'm talking about at a strictly financial level:
If a company is about to run out of money (as k9quaint would allege) WHY would they be giving any money back?
[Speculation]
It would be Liability.
Keeping old orders on the books is a liability. Replacing old orders with new orders eliminates the long term liability. There is no incentive in such a scenario to treat people decently. The worse you treat them the better off you are.
It also allows you an opportunity to change your prices on old orders. Same hardware, new price.
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Only if a person is simple minded enough would they not see that the chessboard can be reset if your are astute enough. And if you plug in the scenario I am depicting it makes perfect sense why various actors are taking the attitudes they are assuming. If you think in a simple manner, then a person wouldn't understand.
Keep in mind a money printing machine is being sold. The customer can be treated like walking shit and it won't matter. Tommorrow they will be right back at the order window.
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The only scenario where such a strategy fails is when you:
A) Aren't able to deliver.
A1) Are able to deliver but not capable of doing it while the customer see's a profitable scenario.
A2) Are able to deliver but the date that you deliver is too late in the profitability curve and your customer never sees a satisfactory profit...thereby limiting future sales of your own product. (Your loss, IS my loss)
B) Are sued to such an extent by old customers that remain, that it starts a collapsing precedent.
B1) Cause a chain reaction of backlash by general customer dissatisfaction. (Customer comes back to the order window, but out of spite or irate sentiments, causes new problems which may eventually drown the company)
C) Another competitor delivers similar products with similar capabilities, making your own products less attractive.
C1) Another competitor saturates the market with their own products by being capable of meeting the demand for money printing machines.
C2) A competitor provides an upgrade path through their products. Leading the attractiveness of your own products to be marginalized.
D)