I'm not sure how the differences apply to hardware vs software. It seems mostly centered around how it is all reported in the financial filings with the SEC, and considering Apple already was investigated for other issues, they are probably erring on the side of caution. All that I have posted here is based on my own research and comments I have heard through various tech news areas. I can't really say much more then what I have here, because I've only scratched the surface. I haven't dedicated my life to accounting or being an attorney, so I quickly get lost when reading the raw text of the act, or of the SEC filings.