I agree with the obligation theory, because if the N9 looks really good to reviewers (whether it sells or not), it will be used as a counterpoint in any future bad or even neutral reviews of their first few W7 releases as an indictment of management competence. What makes that even more likely is that reviewers are geekier than the general population, just as Maemo/Meego is geekier than W7. So even an equivalent quality of experience is likely to create bad buzz in the shadow of a well reviewed N9.
If I were the management, I would be hostile to it and do whatever I could to bury it. We know from history that Nokia can bury their own phones, but I have no idea if they can do it on purpose:)
Of course, my hope as a geeky N900 owner is that the N9 catches on, Nokia pivots to releasing Meego/Harmattan phones along with W7 phones, and starts putting money into Meego again until it's ready for primetime. I don't think it's too likely, though, without a leadership change.