Well, only the diesel upgrade kits contain a board that would be used in new production, steam uses a different board. The steam upgrade kit has the PS32 board, that's strictly a replacement/upgrade kit part. I suspect they're simply not running those right now and using the parts for the steam tender boards. I just wish they'd spring a few tender boards loose for repairs! 
I received 1 Tender board back around October, I've ended up keeping that one to verify the issue is the tender boards. Have several waiting for those elusive tender boards to come back in stock.
I fully believe the MTH Parts team is doing what they can to get them back in stock, after all they are running somewhat as separate companies and having high in demand part is how they make $$$.
Although the wait is painful. Tough to tell customers that you have NO IDEA when boards may be available, but that is the situation.
Jim