Again, I bow to your guys superior knowledge on this matter. I'm doing my best to try to understand it – as I'm affected from both sides. This is what I thought I understood the position to be from reading UK and German (mostly, intelligent) reporting on the subject. Mixed in with insights I've gleaned from things I've read on here. I believe we touched on this subject when I asked a question about Macron saying he would not back an extension about 2 weeks ago.
It might be "easier" as you say, for the EU, but it's not what I understood the position to be from what I've read about their stance on granting an extension. If I recall correctly the idea would be contemplated only if it were a longer delay, including compulsory inclusion in the EU elections, and if there were some "reason" offered for the delay (new referendum, etc) as that would more likely end in "something" concrete happening one way or the other. Also, talking of budget periods, I believe the date the EU favour is until the end of 2020 which is the end of the next budget period.
I think, for the reasons mentioned in my earlier post, inclusion in the forthcoming EU elections is important and should be taken seriously to help reform from within in the case of a reversal of article 50. It changes nothing if Britain eventually leave does it?