I'd suspect that it probably started out as a 40 kWh car and they unlocked the battery and the supercharging capability. Because it was a 40, they probably offered the owners mid-high $30k for them on trade-in. It doesn't cost them any labor or materials to unlock them; so it's a no brainer that they would do so to increase the value of the resale (more bang for your buck), and have an instant improvement to their profit margin on re-selling these cars. There are half a dozen on the CPO site now with similar features for under $50k. I'd wager that they all have a similar pedigree.
As a shareholder, I think it's great.
As a prospective buyer, I'd rather be able to pick up a 40 kWh car for several thousand less.