@chenliangchen,
thank you very much for communicating the status of the Youyota tablet properly.

Two notes / questions on this topic:

1. How realistic is a refund, as much money has been spent on parts, already?
Somebody has to take those costs (usually the backers, that is the downside of all crowdfunding campaigns and everybody should have been aware of that when backing the project), so I would expect a potential refund only to be a small fraction of the originally invested sum.

2. I assume most of us backers would rather prefer to obtain a SailfishOS tablet at all, even if it comes at a somewhat higher price, e.g. without the Bluetooth keyboard (which could be offered separately at Indiegogo).

So, if there still is a realistic chance to successfully produce and deliver the Youyota tablet, that supposedly is the route in the best interest of all parties involved (the backers, Michael and the undisclosed third party).
If not, I fully agree that this project should be ended as soon as possible, in order to avoid further loss of money for all parties.

P.S.: I am planning (and know of at least one more backer planning this as well) to order a second Youyota tablet, as soon as I received a working one, in order to use this unique chance and help Michael getting the finances back into balance.