I was genuinely surprised (again, I need to do something about that) when Tesla didn't have anything ready to go for when the US made adaptive headlights legal.
Even if you disregard the fact that they could have deployed this tech in Europe as soon as the cars came with the hardware, but didn't - again, because they don't care about Europe, they could have been developing this on test cars in the States for however long they needed to be ready to launch it when the regulations were changed.
As you say it tends to suggest that there isn't the resource to do it, or the capability, that it is making no difference to their sales volume so they don't feel the need to, or - worse - Tesla (aka Musk) isn't particularly interested in it because other manufacturers like BMW, Audi, Mercedes, etc have already got X generation tech in place, so there isn't anything for Tesla to improve upon - only emulate - which isn't really Musk's bag. Musk's shadow looms large over development in the cars - case in point the complete absence of Apple CarPlay/Android Auto.
It also makes me think - as a cynical man - that the reason the only functional use of matrix headlights in any market is to project "TESLA" during a gimmick light show is exactly because it is something the other manufacturers haven't done (like the lightshow itself). It's all showmanship but with little substance behind it, where it counts, where it delivers value to actual customers rather than observers.
As it is I'm reasonably convinced the matrix headlights will see hardware iterations & upgrades before anyone realises any benefit from them. As it is they came on cars in late 2020 I think, maybe early 2021, and nothing has happened with them since then. Could it be another year before Tesla can be bothered with it? If sales carry on as they are, why would they care? People who own cars with the hardware could be looking at buying a replacement car before they get any benefit from it, much like me with FSD.