It makes sense.
The still-just-rumored Nexus Two is purported to be a Samsung device. Early rumors had it launching on or around November 8. Now TechCrunch reports that an inside source has told them that a "serious hardware issue" was found during the dogfooding process.
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This un-defined problem has apparently taken the Nexus Two at least partway back to the drawing board. The fact that the problem was found during dogfooding does at least mean that the Nexus Two is very close to launch.
Could it be possible that Google just plans to release the Nexus Two at the same time as the CES 2011 show in January? That is the path they took with the Nexus One and it was (at least) successful in getting the phone some attention. The N1 was a big success among developers because of its high quality design and clean Android install.
Launching the Nexus Two in January as a true serial update would show Google's support to developers by making the highest-quality product possible available for direct order. One rumor has the Nexus Two selling from Carphone Warehouse. It may also sell through Google's online phone outlet, but will more than likely hit retail stores of some sort.
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The Nexus Two is believed to be the first Android 2.3 device. Launching it at the start of 2011 would establish it as the high-end Android standard for the new year. That assumes the Nexus Two hardware issues are solved by then...or that they were just a smoke-screen in the first place.