I imagine they are working out the final classes and companions before trying to finish the story...beyond story-boarding that is.
That's definitely not the case. Larian isn't a group of 10 people all wearing different hats. They consists of what... seven studios now? Hundereds of employees. It is a massive production with different teams working on different things. Folks responsible for developing classes, are not people writing, designing areas, quests, doing art, designing areas, cutscenes etc.