Actually, it's ABC's and the more importantly, the advertisers who gain from this "unique" strategy. Instead of two "normal" 24 episode seasons, ABC has decided to stretch two seasons into three. The same amount of episodes are delivered but they're split into three different seasons.
It'll be interesting to see if this actually comes to fruition. If "Season Four" is unsuccessful in the ratings (and the show has already slipped substantially), look for ABC to air sixteen episodes next winter/spring, then sixteen more in the fall. They'd wrap up in May 2009 that way and I suspect that's exactly what will happen.
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