I would bet they are doing it because they have a huge cost with all the service centers and roving rangers, upgrades will give them something to do and keep the shops busy reducing their over all cost...
There won't likely be a new Roadster til 2016 at the earliest. That is 7 years for some of us. In the sports car world, the itch comes a lot faster than 7 years.
With other cars, you trade it in and get the newer and hotter model. That would mean switching back to an ICE because you have no other choice. I won't do that.
I will buy some of the upgrades, how many depends on how much they are and what I get. There isn't likely to be any aftermarket source for these upgrades because the barrier to entry is high and the market is small ( except the brakes, that wouldn't be that hard ).
It could be a combination of making us happy, and realizing we are a captive market with money to spend.
From a completely different point of view: I am sure there are people at Tesla who love the Roadster like we do - and business model be damned - they want it to be the best it can be!