you are right but are we still in a position where Tesla can assume that if people cant get this variant they will just buy another Tesla model and not a Polestar 2 RWD.I expect the profit is lower then the AWD LR and it was only offered to increase Tesla's company car sales but a few lease companies took less then planned.
In 2019 100% this was the case since there were literally no similar alternatives. Today? maybe not so much hence this new model.
Cost saving aside I can see that companies would want their employees to have maximum range to save wasting company time charging but most would probably actually prefer it if they didn't have straight line performance that would embarrass a supercar so I can see why there was demand for this.