I don’t think anyone here would know the answer, especially as to the relationship between Sony and the estate on the one hand and Sony and its retailers on the other, not to mention possibly existing distribution agreements between Sony and its distributors who would then have their own arrangements with retailers.
Based on my experience, income is recorded at point of sale but sales tax (which you’re not asking about) could be based on buyer’s location.
This is all accounting which I think is beyond the knowledge of most here, unless we have an accountant in our midst.