no, "shipping" means the very second after the gold master is created. From the publishers point of view, everything that happens after that moment falls under the "shipping" umbrella.
Uhhm no it does not. "Going Gold" or Mastering is the point from where the developer sends off the master discs for duplication. Shipping is once duplication and packaging is completed and the product is being, oddly enough, "shipped" out to distributers. In cases like EB, they are their own distributer.