Not sure how you can say product quality is improving if they ranked almost dead last. The nearly $100k Model X scored a 5/100? The weird thing is that everybody knows about panel gaps and poor paint quality, and 99% of buyers couldn't care less about "cosmetic" QC. It doesn't directly affect "reliability" and I don't know enough about CR's methodology to know if Tesla has a real problem here. To be clear, I'm not defending Tesla for poor QC; it's laughable that a so-called "luxury" car marque sells $60k vehicles with below industry standard fit and finish.
Their current mindset is profit maximization. Prices have increased substantially to capture excess profits in the currently insane new car market. Still it's pretty sad they're willing to go as far as to slightly gimp a few vehicles just to keep the sales channel humming. If I understand correctly, the quantities of affected consumers is low so it begs the question why even bother? You captured a few extra deliveries in current quarter that would have happened anyway next quarter? If they had simply disclosed it pre-delivery, most buyers would have accepted the car anyway to lock in the price.
Owner satisfaction is extremely high, which [partly] explains why 2020 Teslas are now worth more than their owners paid a year ago.
As an aside, EverydayDriver ranked the Model Y behind the Ford Mach-E recently: