This. They likely never tested rolling back and so it would be an unsupported config and they won't do it. Too many things likely changed in a major update (DB structures, storage and memory allocations, etc) to allow a stable revert. Also, 3rd party software changes over time and Tesla needs to update their software to comply. For example, Google is constantly changing their interface into Google Maps. If you reverted (or never updated), things like streaming music, google maps, etc would one day stop working. That list would also likely include the Tesla mobile app.
This is the down side of a connected car. If you're fine w/ a Garmin on your windshield and not using Internet radio (though you could stream through your phone I guess) then go for it. But if you like the benefits of a connected car you're stuck w/ letting Tesla mess with it whenever they want.