I really have no idea whether The Register article "Borland delays quartely results" has any internal source they cannot refer to, for obvious reason, or they are just running a very wild speculation. They claim:

the [delay] could indicate Borland has reached an agreement at last with a buyer for its integrated development environment (IDE) business...

A delay to Borland's filing suggests the company is getting its paperwork together or in final talks, and will name the buyer either during the third-quarter call or soon after