I think you can see the problem with the policy of tying up an amount of money you can’t afford to lose: that you probably need that money to run your normal business, and that the interest on an equivalent loan would probably cost more than the plan was worth to you.
Then if it looked like they would have to pay, they could tie up all their money in irrevocable long-term investments.
OK, they could put $10 billion in a trust that they would be required to give up if they didn’t manufacture enough iPads.
I think you can see the problem with the policy of tying up an amount of money you can’t afford to lose: that you probably need that money to run your normal business, and that the interest on an equivalent loan would probably cost more than the plan was worth to you.