Watch Dogs did indeed benefit from the addition of extra content during its delay, Ubisoft has confirmed.
Responding to our report of changes to Watch Dogs' Australian classification, Ubisoft issued the following statement:
"The entire development team has been working hard to polish and fine tune Watch Dogs in order to deliver a truly memorable open world game. In parallel, the extra time also allowed the team to include a bit of additional content.
"As per Australian classification guidelines, Ubisoft resubmitted the updated version with the added content to the Australian Classification Board (ACB). The decision to amend the rating of the game from MA15+ to R18+ was made by the ACB."
No details of what the additional content entails were provided, but judging by the board's new content guidelines, it was something to do with violence, sex and drug use.
Kotaku acquired a copy of the ACB's report detailing a sequence involving sexual trafficking, which Ubisoft confirmed was added to the game post-delay. The scene implies sexual violence, which is not permitted under an MA15+ classification.
Watch Dogs was delayed in October, apparently due to systemic gameplay issues. It is now due on PC, PlayStation 3, PS4, Xbox 360 and Xbox One at the end of May, although the Wii U version of Watch Dogs has been further delayed.