The fact is that 3D is not a new technolog, its :
-A good old 200Hz panel
-The electronic which can display 2 images (Left/Right) at a 200Hz refresh rate (100Hz for each eye)
-An IR emitter synchronised with the panel in order to synchronise the glasses.
So, adding 3D capability to a recent TV can almost be resumed in adding an IR emitter and providing some (well designed) glasses. B&O can do that tomorrow at no cost (for them, not for the final consumer) if they want to. They just have to call David Lewis or Anders Ermansen to design the first wearable set of 3D glasses.
If you have tested passive technology, it's a little more work on the panel (adding a way to polarize raws of pixels), and more simple glasses. In fact, a lot of people (me included) really prefer the passive technology (refresh rate conserved, no flickering, light inexpensive glasses for everyone...), but again, marketing wants you to think that it's not the good solution, as it's really more complicated to build.
It's really interesting to see that Loewe (call it whatever you want, but it's the closest brand to B&O) has also not jumped on the 3D train... Usually they adopt new technology way before B&O : they are now investing massively on HbbTV (THIS seems to be a really interesting technology), and no sign of a 3D TV.