I would guess the sub-assemblies were already made and in the pipeline for manufacture. Completing them might be more cost affective that paying to depose of the parts.
Okay, if that's the case, and there's a decent economic argument in favor of completing the build vs. trashing it midstream, then I suppose it's a valid way to do it.
Still, the way they're promoting it seems insane, given that there's no way to follow up on it. :)
Pretty much, I have been in this situation. It cost us less to manufacture another round of obsolete devices and fulfill our obligations to the supply chain than to break the contracts. Two of our largest customers were liquidated back to back and every reseller east of the Mississippi was at the auction so sales of new hardware just ceased entirely several months.
Blew them out bundled with our certification training materials and they were gone in no time.