Is it on Lacerte's end?

Intuit doesn't like to disclose what you are asking for.

I have asked for years for Intuit to state specific changes made to forms with each update, yet they won't. (They endlessly list the improvements made compared to last year.)

Like it's a crime to admit why you have made a correction to your product!

And why can we efile California when the forms are not final?

Very good question. This suggests that it is Lacerte that is delaying release.