SOX, Apple, and 802.11n

So, if these articles are to be believed, then Sarbanes-Oxley is the real reason why Apple is going to charge Intel Mac owners 5 bucks to unlock their 802.11n wireless cards. In Apple’s eyes, if they release a product, recognize the revenue from said product, and then enable a funciton in that product that you’ve already paid for, they violate SOX. Any SOX experts out there?