I understand what you're saying, I'm just pointing out that there's a lot more factors to consider than just dismissing it as a marketing cash-grab. As much as it might be a way to sell unneeded hp at a premium, it may also be a means to provide a more affordable alternative to those buyers where that extra couple thousand dollars is a roadblock.
Consider Kubota. Based on their reported revenues, they earn an average net profit of 8.7% on the wholesale price of each tractor they sell. If you look at three identical tractors electronically tuned to different hp, the input costs are the same, but the profit margins are different e.g.: wholesale prices of 25,000, 26,000, and 27,000 would have net margins of 1,262, 2,262, and 3,262 respectively. That's not a lot of margin to play with. At 8.7% net income on a company that size, any minor strategic error is the difference between profitability and loss. If some one were to find a hack and release it to the public where everyone stopped buying the higher tuned versions, it would be financially devastating to the company.
In the end, yes, it is all about profit. But I don't think it is an insidious as you suggest. If tractor companies could not build tractors for a profit, they would simply cease to make tractors.