SailfishX not available in some countries

Any idea of the reason behind?

Same situation was around Jolla C. So why this happening.

James said the limitation results from payment issues. It may be that Jolla can't find a reliable partner for processing orders. Additionally, the whole taxes and warranty thing may be a big topic for Jolla. With the current availability (inside the EU / Schengen area), Jolla can easily and legally safe tax all sales in Finland. If they want to sell SFOS X outside of the EU area, they'll probably have quite some trouble regarding taxes and legal restrictions. I'd imagine that it's simply to much of a hassle (and not feasible from a financial point of view) to undergo the whole process (getting legal advice, meeting foreign laws etc) to just sell a few licences in that country.

I'd suspect Jolla simply hopes that it's customers are clever enough to find alternatives to purchase a SFOS licence if they live outside the EU ;)

Is it able to order the image with use a vpn trial from http://www.vpntrial.net/country/finland/? Is a new account neccesary with adress in finland?

Should work with Tor browser if you get a route that ends in one of the accepted countries. Some of the routes are very slow. Also, It is not only the location, they test the browser fingerprint, so make sure you disable that as well in Tor.