If you look closely at the specs, you'll see Intel is artificially segmenting things. There does not seem to be much in the way of actual defects. Note that I'm not saying Intel won't have defects, just that if they did (have a lot of defects), you'd see SKUs that are a bit more finer grained.
EDIT: clicked save too soon.
Defects aren't the only reason to bin chips and disable hardware.
If they are trying to push the frequency on those e-cores there will be cases where not all of them can reach that performance target. So they disable a cluster in that case.
I have no insider knowledge of the answer. But my main question is why Intel didn't go for 6+16 or 4+24 right away.
Amdahl's law.
For desktop users most workloads aren't highly parallel such that 24 cores is beneficial. Since Intel is making a single die that covers all the different products they can't cover the niche users that would see a lot of benefit from 24 small cores over the added big cores.