That's the whole point that is has nothing to do with Steve Jobs' death. If the timing has anything to do with Apple, it was about the announcement of the next iPhone. They were probably expecting to have to counter a serious contender like a truly updated iPhone 5, so even though they weren't really going to be ready, get the announcement in ASAP after Apple's announcement so they don't seem like (from the POV of a fickle public) they're falling behind.
Now, with the 4S, what's the point of any of that? There's no rush. The media isn't going to salivate and act like retards over any Andrioid announcement like they do with Apple, so why rush out a half-baked product to compete with the an updated same ol' same ol' from Apple? Just go back to whatever a more realistic announcement date would have been from the start. The fact that it won't also be eclipsed by anything to do with Jobs' death is probably just a side-effect, if it has anything at all to do with it.