It's really simple when you think about it; They want 96.25% of the cake and eat it ! they know the cake becomes a lot smaller piece if the true values are openly on the
table. Basically, Q4 will blow them out of the water hence the rush job and they will try and manoeuvre so we don't reach that point. This my friends is how they use "smoke and mirrors" to achieve their objective. Simple really and effective.