If - as I suspect is the case - ATI is run like a business and not a hobby, this has to be a financial issue. The Theta numbers probably don't add up, even if they have a solid product again. If your sr. engineer can do three a week (at a margin contribution of say a $1,000) and you sunk half a million into the R&D of this upgrade, you are not making any money (they may recoup some of their sunk R&D)
To make money on the CBIII HD they would need to sell some serious volume of brand new units, and with just a few orders coming in left and right from die-hards willling to wait 3-4 months this is just not happening. New dealers understandable stay away from a product that does not ship. It is a catch-22. Without some guaranteed sales volume ATI won't invest, and without the investment the volume won't come in.