This isn't the only discussion of the accident with its share of speculation:
Wall Street Journal [Excerpts] "Pilots of the jetliner that careened into a snowy ravine at Denver International Airport on Saturday apparently tried to execute what safety experts say can be one of the trickiest maneuvers in aviation: aborting takeoff once an aircraft has accelerated to high speed on the runway...."
"Based on eyewitness reports, skid marks and preliminary data gathered by investigators, the Boeing 737 may have been moving at more than 100 miles per hour when it veered off the strip in a stiff crosswind, according to people familiar with the details...."
Full article:
Crash Probe Focuses on Risky Maneuver - WSJ.com