I doubt they don't have them yet. If they truly don't, then they're probably waiting for some hardware part finalize (Zen 3, RDNA 2...), or their OS and debugging tools ain't ready yet, but that I really doubt.
If true, it's a bit of a double-edged Sword: It might give Microsoft a more powerful console than that of Sony if they are still waiting for the parts, but the delays for the SDK means that porting games to it will start at a later date unless they can use an One X dev kit as a stopgap.
The Nintendo eShop rating Thread: http://gamrconnect.vgchartz.com/thread.php?id=237454
The Steam/GOG key gifting thread: https://gamrconnect.vgchartz.com/thread/242024/the-steamgog-key-gifting-thread/1/