Probably nothing to do with actual hardware limitations, moreover the sales logic in encouraging people to spec options they think they might need in the future up front.Seeing as the “missing structural component” seems to simply be that easily installed cross-member, I genuinely don’t understand why Tesla don’t register all M3s with towing capability, like what is done with pretty much all other cars.
For similar reasons you're obliged to choose how much memory and storage space you want on a phone or Apple laptop, etc at point of order, even though your requirements might be completely different during the lifecycle of the product.
It's not very consumer friendly, but I guess there is sales data that points towards people erring more on the side of caution and overspeccing, and thus spending more, than they would otherwise do if retrofit options were more freely available and supported.