Delaying certainly is dangerous, and not just for accepting the initial call to become a Christian and follow Jesus. I think for many, we often say to ourselves "When I get to this stage in my life, I won't struggle with ________ anymore, so I don't need to worry about resisting temptation now." The reality is, if there is a sinful behavior you struggle with, now is the only time to deal with it. You don't magically stop dealing with specific temptations because you hit a new milestone in life. You don't just stop struggling with greed, lust, anger, selfishness, drunkenness, or any other sinful behavior just because you've become older. You have to intentionally put those things behind you and leave them there as you move on in following Christ.
The other danger is that we aren't promised tomorrow. Saying that we will follow Jesus tomorrow after we take care of our stuff today may end up being too late. We also have it easy compared to the disciples back then. Where they had to literally drop everything and follow Jesus, leaving family, friends, homes, jobs, etc. we today usually have to give up much less and can often stay right where we are, at least geographically. There are some things that we may have to give up though, and it's not always easy. Just like the time of Noah, there will come a day when we can no longer delay and it is too late. Now is the only time to commit ourselves to the cause of Christ.
Mike @ DCC