"Resting" is ridiculous. I've been in business all my adult life and senior executives are ambitious, driven people. They don't "rest" - that's what holiday and long-service is for. Either these guys have been paid out (which is fair enough) or there is some sort of power struggle.
No offense but I think it's more ridiculous to make generalizations and to assume that senior executives generally all share certain characteristics (of course I can't speak for Australian senior execs and maybe they are all of a special breed but...).
Anyway, at least here in Europe, it has actually become "en vogue" in recent years for people in responsible or high paying positions to take their regular leaves of absence. People then go on a trip around the world or fly into space (Richard Garriott anyone?
) or get their pilot license or just do whatever may float their boat.
There is certainly a general trend among the younger generation to value (spare/leisure) time more than money because if there is one thing that money still can't buy it's time.
So for a lot of people with enough money in the bank it is naturally very tempting to take a time-out and live their lives while they're young, fit, and healthy.
I know that's what I would do as well if I'd ever make that amount of cash that's needed to quit work for some time.
As for the CD Projekt founders, of course it still may or may not be bullshit when they are saying they need some "rest" but to outright dismiss it as bullshit seems highly premature to me.
Personally, I find their reasons quite believable. These guys have obviously gone through some sort of crisis with legal and financial woes (when the White Wolf console version of The Witcher was cancelled and when it seemed like they had a choice between 1) bankruptcy or 2) Optimus etc.) so maybe they have reached a point where they just want to reap the fruits of their hard labor while they still can. Who knows?
Finally, as far as The Witcher 2 is concerned, of course this will affect the development of the game. The only question is whether the effect is going to be positive, neutral or negative.