Does this imply that Airbus and AirAsia may not want to accept the findings?
It is not a matter of accepting or not. Every party to an investigation ( and the manufacturer and the operator normally are, as well as the state(s) of registry ), can have their own views , differring from the majority, and those views can be added as comments to the report, generally as an appendix in the end.
The best example is in the Teneriffe collision report, where both KLM and the Dutch State did not agree with the report's conclusions an anexed their own investigation.
see here :
http://www.skybrary.aero/bookshelf/books/313.pdf
page 57, the 3rd para , followed by 11 pages !)