And while I'm looking at it I starting to think... why did Jolla wasting money on gui changes in sail 2.0 when they could have released a tablet...
Because Sailfish 1.0 was not resolution independent. The icon sizings, layouts and font sizes were all tuned to the small screen of the phone (540 x 960 pixels). It wouldn't have worked on the tablet without changes. This was all made clear in the crowdfunding campaign, which clearly stated that Sailfish 2.0 would be developed mainly for the benefit of the tablet. I don't see why it's such an issue for some people.
Even aside from that, it's disingenuous to state that Jolla spent the crowdfunding money on anything in particular. The tablet hardware took longer than expected to finalize, and in the meantime a major investor pulled out, leaving Jolla without any liquidity to continue. There's no giant piggy bank at Jolla with 'tablet money' written on it that they had to smash to develop SF2.0. The money went into the company turnover, and all their costs came out of it. As I previously stated, in their uncut form Jolla spend $10m per year just carrying on. The tablet money alone would have lasted about 2 months, and that's without spending anything on the physical tablets.