At best this is currently nothing more than a wild conspiracy theory. With no evidence, no leaked emails, no leaked contracts, no disgruntled ex staff coming out saying "X", no claims from Nvidia stating "we approached dev X to add DLSS and they replied - AMD says no, sorry". Nothing at all.
The only thing they are going on is that Amd wouldn't comment to them providing the exact wording they were rudely demanding. If someone asks you a stupid question, you likely ignore it. IE don't feed the troll. However their aggressive accusational approach is likely why they may not have got the response they wanted, it's gutter reporting akin to some tabloid like the Star. Hwu may be trying to make a stance, to make them some kind of trusted authority on tech, this has badly damaged their rep and back fired to those who expect impartial honest reporting.
Anyone can start a rumour or make something up, then claim the accused didn't comment or directly deny it, thus they are therefore guilty. I bet if you start a rumour stating company X employ's children or worse then ask them to publicly respond, they likely wont respond with a well thought out PR response to appease you. They will likely ignore it, or state that they comply with laws etc, and may not address directly the fantasy question posed. Some companies do take the higher ground by not directly entertaining nonsense. - That may or may not be the case here.
It is ofc possible hwu are entirely correct, it's possible they are partially correct. It maybe somewhere in the middle. It's however likely nonsense.
For example the current games in the complaint listed by hwu are all made primarily for consoles that use AMD hardware, AMD come in and assist with development with some 'sponsorship' deal or equivalent, and also help provide FSR implementation. The dev's want to port it to PC, the dev's and AMD all agree that a 'good enough' upscaling system is in place supporting ALL hardware for the PC. - Jobs done everyone is happy, how can they not be ?. Adding DLSS at this stage just costs the dev's more time and money for supporting platform that will likely have less sales than the consoles, does it add a huge benefit over fsr ? No. Will some PC end users appreciate it ? Yes. Does it make AMD bad ? No. What if AMD told the Dev's "no dlss" ? - It maybe the case - however 33% of the games mentioned have dlss as well - so It's likely not the case. The amount of titles is so small it's hardly an issue anyway.
Going quickly through the modern list that Hwu provide taking issue that no dlss
Star wars jedi Survivor - developed primarily for consoles - Has Fsr
Resident Evil 4 - developed primarily for consoles - Has Fsr
The Callisto Protocal - developed primarily for consoles - Has Fsr
Saints Row (2022) - developed primarily for consoles - Has Fsr
Sniper elite 5 - unknown primary platform - Has Fsr
The Last of us Part 1 - developed primarily for consoles Has Fsr & dlss
Uncharted - Has dlss - developed primarily for consoles Has Fsr & dlss
Forespoken - Has dlss - developed primarily for consoles Has Fsr & dlss
So what I take from what's going on is we can rejoice as the PCMR and stop bickering between ourselves and go back to the good old - consoles are bad and ports suck.
None of the games are designed primarily for PC (I couldn't find exact dev's statements about Sniper elite so maybe wrong). Whilst technically consoles are now almost specialist PC's so cross platform isn't a huge a task as it used to be, it's not just as simple as recompiling an exe. What we should be complaining about is where are the PC exclusive titles that can actually make use of the awesome expensive hardware we have and push the boundaries.
Going through the hwu list of current Nvidia sponsored DLLS games that had fsr at launch - 8 out of 17 didn't. - That's basically half.. Dev's/Nvidia this time are actually harming pc gamers by only including dlss as that wont work on anyone's but nv's newest hardware. It's clear where the actual issue is. Although I expect they just came to the same conclusion - a "good enough' upscaling system is in place", it wont work for everyone, but it will cost more time and money to add fsr. Jobs done.
Maybe they can add it here