Most developers have the tools they need to develop software today, like my 16" MBP, for example. So there’s not a great need for a developer to switch to a new machine until the platform is ready for them.
Having a device for testing is another story, and that’s not really that different from an iOS developer having a couple of iPhones and iPads hanging around for testing purposes.
I take your point, but I’m not sure not having an AS version of, say, SourceTree for a couple of months is going to be enough to “ruin” the transition.
Especially if the first AS Mac is something like a new MacBook Air which isn’t really a developer machine anyway.