Someone explain to me how Oracle reporting residual performance obligations as though they were fact is different from Enron's mark-to-market accounting, becaus

Someone explain to me how Oracle reporting residual performance obligations as though they were fact is different from Enron's mark-to-market accounting, because I don't really see why investors would do anything but run screaming from this. Oracle has been promised money by customers who don't currently have that money to deliver compute resources that Oracle doesn't currently have, and that adds $244 billion to their market cap in one day? That's the nearly the entire market cap of Cisco appearing out of thin air.