How do you know it's the finishing process is the delay? Maybe, they got it started and then found a problem in qc.
As to finishing, warmoth's are top notch. I've finished a couple of guitars in my life, and it takes longer than you think. Warmoth's finishes are worth every penny.
I asked, and that's what they told me. Warmoth already uses polyester to fill, then polyurethane for the outer coat.
Polyester is 96% solid. Polyeurethane is between 50 to 65% solid content. It never really dries. It scratches much easier, and is more flexable.
Polyester is recommended when high scratch resistance and 100% sheen are required in commercial or residential projects, and it's cheaper than polyurethane. It's also easier to work with.
I bought a Kiesel CS6 back in 2016. Koa back and neck, 1/2" thick spalted flame maple top with a clear gloss polyester finish. I was stunned at the stark contrast I saw when I put it on a stand next to my 2000 PRS Hollowbody ii, and my solid Lacewood Warmoth Z with the urethane. It's night and day. And the polyester on the Kiesel is actually clear. It doesn't have that slight tint that clear polyurethane seems to have. It's the most beautiful Koa I've ever seen because it didn't have that tint, and was so glossy. The chatoyancy of the flame Koa and spalted flame Maple through that finish had me speechless. I called Kiesel and asked about it and they told me that it was polyester cured in a 24 hour UV booth.
When I bought my two Sterling Stingray Ray 34's, I played them up against the more expensive overpriced US Stingrays and noticed the Indonesian Ray 34's had polyurethane finishes, and the MMSR's had that nice thick, glossy polyester. It just looks so much nicer.
So it's cheaper, easier to work with, cures in 12 to 24 hours, has a much higher sheen when polished, is much more durable, is actually clear, actally dries solid all of the way, and already is being used by Warmoth as a filler/undercoat. Why even bother with the urethane? Why not just use the polyester for both coats? Are they afraid the nitro guys are going to freak out because they think finish somehow affects tone? I've heard that fallacy referenced a few times by Warmoth in videos in what I assume is a response to some of their customers. They even wrote on the finishes page, "Warmoth finishes seldomly exceed twelve thousandths of an inch in thickness. Our thin poly finishes offer extreme durability with no noticable affect on tone." Or maybe the "relic" guys would object because they want the road-worn look. These are the same guys paying $30 to $50 for paper in oil caps that acidify and leak DC over time. I feel like that's why we can't have slightly nicer things.
I like Warmoths finishes, but they get beat up pretty easily. My Z has only left my house once and it's looking like I gigged with it. I have gigged the Kiesel, and it's still looking new.
Anyway, I can't wait to get my Z bass. It will be my first Warmoth bass. And my first Jazz bass. I'm throwing in some Aero type 1 jazz bass pickups in it. I'm very excited. I did a clear gloss over a one-piece Ash body so the wear and tear will be less apparent, and have a little of that 70's j bass vibe.