I see two possible scenarios.
In the first, you may strongly expect the customer to eventually purchase your inventory item—to make a sale. You may plan on the sale. Indeed, the survival of your business may depend the sale. Your forecasts may include the sale. But there is no guarantee and, therefore, no accounting transaction to record.
In the second, there is some form of contractual guarantee that the customer will consummate the sale. Therefore, the customer’s obligation to purchase is an asset. I see no reason not to issue a sales invoice at that point, with the inventory item as the line item. In this case, you cannot sell the inventory item to someone else. The receivable would correspond to your anticipation of receiving the customer’s money. A suitable due date would be assigned. Delaying a delivery note until the sale concludes would keep the item in inventory.
Special accounts could also be a means of holding such assets. But I do not see that as being functionally different from holding the asset in Accounts receivable, except for the extra visibility. I might do that if there are other transactions in the customer’s account. But if this is the only transaction, I do not see any purpose. It would just create a need for journal entries to move things around, only to end up in the same place.
I might be missing some nuance of your situation. But to my simplistic brain, the question is whether or not you should recognize the revenue, not whether the payment is current or anticipated at a future date. (I suppose anticipating a distant future receipt would be an additional argument for segregation in a special account.)