That analyst got it so wrong that he is covering his ass.
From Apples 10K:
Net sales consist primarily of revenue from the sale of hardware, software, digital content and applications, peripherals, and service and support contracts. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable, and collection is probable. Product is considered delivered to the customer once it has been shipped and title and risk of loss have been transferred. For most of the Companys product sales, these criteria are met at the time the product is shipped. For online sales to individuals, for some sales to education customers in the U.S., and for certain other sales, the Company defers revenue until the customer receives the product because the Company retains a portion of the risk of loss on these sales during transit.
From Apples own 10k it counts a sale as one that has been delivered so the 9m does not count the online sales not yet delivered as they have not taken any money from you yet. If they counted sales as people buying online then if i went and ordered 10m handsets but cancelled then Apple would have to explain why the figures went down the next quarter. Only when money has exchanged hands does it count as a sale.