So you choose to ignore nvidia's explanation and then fail to come up with an alternative but are so sure Nvidia are screwing customers over that you can't dare to believe they were telling the truth.
Occam's Razor - the simplest explanation is quite liekly correct. Nvidia likely had complainants from AIB partners that selling reference cards on the cheap put nvidia at competition with the AIBs. Simultaneously Nvidia received pressure form systems builders like Dell to provide reference cards with reference coolers, bios, clocks, power for the lifetime of the GPU so they don't have to source replacement GPUS and change their lineups. Keeping a large supply of reference GPUs at cutdown process will annoy the AIB partners further.
Thus the simple thing to do was to have a reference card available thought the GPU lifetime and raise the price s the AIB's have more flexibility and less competition. If the reference cards were going to be sold with a premium price then they needed a premium cooler, NV's marketing department got the memo but unfortunately engineering screwed up. The fact that Nvidia would reap the benefits of increased profit margins by seeing a premium reference card was just the icing on the cake.
Where Nvidia screwed up royally was making an udnerpar cooler, marketing it as premium, and lowering the fan speed compared to the 980ti so the 1080 ends up throttling in poor airflow cases. A Bios fix will help greatly with temperaturess but Nvidia's marketing mistake will take time to repair.