It means that there are probably too many submissions than the testing system can handle, therefore causing delays.
Thank you for answering 
While it may be they are expecting updates or overly busy because of the latest One UI release I doubt it is.
I expect this device test delayed status has to do with the new requirements for commercial sellers that kicked in today Dec first. There was no sense testing Android apps that would be rejected in a few weeks so they were put into test delayed status.
It also would pop up if you didn’t have your commercial seller account yet since Free theme sellers were upgraded to commercial status today.
If you are already a For Sale Theme seller and it doesn’t get tested soon Send a note to the review team and let them know you are an established commercial theme seller and are not selling any Android apps.
Ron
Samsung Developer Relations
I can only comment on themes however I am positive it’s due to the volume of Android 13 converted themes being submitted. This is a normal status that themes seem to go through but we are seeing a lot more themes in this status right now.
I have 55 themes “Under Device Test”
I have 34 themes “Device Test Delayed”
I have 35 themes “Under Test Confirmation” which means they will be rejected or approved within a day or so.
It’s been this way since I started converting my themes six weeks ago. They status will change soon, I now have 105 approved Android 13 themes so they are getting through them 
Hey Ron,
I have already applied again to the commercial seller because I was rejected the first time because the name did not match the ID, even though it is the same. I don’t receive response so far.
The first time I applied I got that too because my ID had First middle and last name and I only put in the First and Last name. I had to put First and Middle for the first name and then Last for the last name. I used PayPal and got accepted pretty quickly the second time.
You don’t need the DUNS number but you do need to tell them you are just a Themes Developer and have not interest in selling Android Apps.
Ron
Samsung Developer Relations
Yes exactly i applied date 24/11
How much time waiting
And I used paypal the second time
Tell who? to contact us?
I sent it but they didn’t respond yet!
From my experience, the delayed status is related only to the period it stayed in the device test status and it’s 1 week after being initially under Device Test.
As far as I know everyone was upgraded to Commercial Seller on December first and you need to verify the business information. You need to Submit a DUNS number for Android Apps, sign into your account and see what pops up. You can’t add new content until you are approved as a commercial seller. Check your seller portal account status.
Ron
Samsung Developer Relations
I am designer themes seller only
I worked with one other person in the same boat as you. They sent a contact us message to the seller portal and stated they were only selling Themes and had no interest in Android development and they approved the commercial status a few days later.
Ron
Samsung Developer Relations