It does if the they expect to make greater inroads to the high margin HPC market. Not saying this is the case or that they would do this, of course. But this whole line is a "hypothetical" thought exercise anyway.
There's likely a minimum run of wafers for any order if they wish to be profitable keep per chip costs down. Only Nvidia knows where that breakeven point is where additional wafers don't significantly lower the per chip cost.
I'd imagine even with greater penetration into the HPC market it's still going to represent a low percentage of product compared to the professional market which could also benefit from this. And any remaining product can be sold to the consumer/prosumer market.
In other words, to prevent the per chip cost from being astronomical, it would make sense to have a chip capable of being sold in other markets than just HPC.
Enthusiasts have shown they are more than willing to spend a 200-700 USD price premium for 10-20% more performance (video cards and CPUs), so even if it's extremely large compared to the performance gain, it could still be priced such that there's some margin.
It may be counterintuitive from a consumer standpoint but it's business as usual for corporations which also sell product to business/professional customers.
Heck just look at IVB-E or SB-E. Both products offer extremely minimal gain for the consumer market (almost everything added is mainly of benefit in the professional/business market), yet it is still available to consumers and as you can see even on this forum, Enthusiasts are more than willing to pay that price premium.
Regards,
SB