Sure it does. Apple has been shipping machines with free upgrades to 10.8 for the last few weeks. Customers simply had to wait until release before installing it. A lot, probably most, of those people are going to grab the upgrade simply because it was paid for in the price of their computer (and they have to claim it within a month of release). Very few of these people explicitly purchased 10.8, and it does not represent additional revenues to Apple. So from the sales perspective, Apple's 3 million in 3 days is a bit deceptive.

From the perspective of Apple's ability to handle the load, it is much more impressive. I recently purchased a Mac and got an update to 10.8 through up to date and the download was very fast.