I have no idea what sort of issues go around in terms of keeping shareholders happy. I am not convinced that most shareholders prefer 100k sales before the end of financial year at the cost of damaging a viable product's reputation. I suspect bigger problems might be that staff need to move to a new project (otherwise that gets delayed too), and that financial commitments are made relating to the release or project completion such that costs if the deadline is missed might become alarmingly high (marketing budgets wasted, possibly publisher "fines", important short-/fixed-term staff who need additional pay or become unavailable because they've already made new plans, etc.)
The same probably applies to Cyberpunk. The publisher has a series of release dates with marketing and production teams that move from one release to the next, and they spend a lot of money preparing and rolling everything out. If after a certain point a developer asks for another four months, it potentially costs the publisher millions, even tens of millions, and a much organisational chaos. We might understand why the publisher refuses to give them that time.
Speaking as someone employed in what is currently a seriously under-resourced workplace, I understand that sometimes practical realities mean an organisation just needs to get something out there even if they know it's not the quality they want - because that's the position I've been in this year. But the alternative is worse. It is because of this I think some of the accusations about Frontier's lack of professional duty or contempt for players may be seriously misplaced. Something's obviously gone awry and whilst they need to get on and fix it and mollify the understandable disappointment and frustration, I think some of the vitriol and wilder accusations from the community are excessive.