So, about this Revenue Recognition thing...

You can;t claim revenue for software until the product is delivered to the client.  So you could have a million preorders, but you can't recognize the revenue until the release date, which is why EA rushed the game out to get the sales in the last fiscal year.

If they sold a season pass, they couldn't recognize all of the revenue until all of the extra content had been released.

If they announce DLC, they can't recognize revenue on the DLC until it's released, even if they allow you to pre purchase it.

I saw that they had to move revenue from the sales of the Deluxe pack to the next quarter.  So either they hadn't gotten all the clients all the parts of it.  Or since they added a new outfit for Ryder and whatever the other thing was to the deluxe pack, they had the move the revenue for the deluxe packs to the quarter where the product was fully delivered to the players.

But just announcing DLC will not change anything.

They can only claim it in the quarter it was released.  If they release it in Sept it's starting 2nd quarter fiscal year revenue for them.  If they release it in October it's starting 3rd quarter fiscal revenue for them.  It doesn't matter they announce it or when they allow you to start buying it.  All that matters is when it's made available to players for download.

But this is how EA does things. Look at the dates on this battlefield video. Announced March 1 and released March 14. Two weeks. Actually, looking at comments it seems that they announced it and some still didn't have access a month later.

So triggering it only has to do with Access subscribers? I just don't understand how triggering revenue recognition is problematic. :/

DICE works drastically different from BioWare.
As well Battlefield is in direct competition with a giant Call of Duty, so they need to market their DLC's way much in advance.
So it is in EA's interest to maximize Battlefield's marketing as much cost-effective as possible.

We haven't figured out the relation between announcing DLC and recording revenues, but it works differently than physical classical products. Basically they have some kind of sales and pricing model for digital goods and revenues can be recorded even if cash hasn't changed hands.
Background is e.g. phone contract: Phone company bills connection fee and monthly subscription. Contract is 3 years. Do they record revenue when customer pays, or do they record connection fee and let's say 12 month subscription of that customer for current year. Something along that line.

I guess the DLC is somehow considered part of the package of the initial product MEA in terms of balance and P/L.

Access members get more than a 10 hour trial. That's stated in the Origin client;

"As a member of Origin Access, you'll score an automatic 10% discount on purchases from Origin.com, including new releases and pre-orders*. Ditto for expansions, game packs, points, you name it. Please note: to receive the discount, the purchase must be made via Origin."

There's actually quite a bit that goes on with Access other than trial versions, like having access to the game Vault.