Really, I'm not sure why this is so difficult for you to understand. When designing the chip there were performance goals as well as themal envelope (TDP goals).
Yes there were performance goals with a specific thermal envelope. Both weren't on initial expectations and what exactly is there too hard to understand with that exactly?
For one there is no 16SM GF100 GPU available and they didn't obviously keep their intended frequencies either. In November 2009 they issued a whitepaper for Teslas estimating that the Tesla 2050/3GB (448SPs/384bit) will have a 190+W TDP with frequencies in between 1.2 and 1.4GHz while the 2070/6GB was estimated at <225W.So when they got it back, they had a choice of meeting the performance goals which would mean TDP over 300 watts. Or they could meet their TDP goals which meant lower performance than they were shooting for.
By that time they had A2 silicon already in their hands and there's nothing worth mentioning the final A3 could have changed.
Today the Tesla 2050 with 3GB is rated on NV's website with a TDP of 238W but with a frequency of 1.15GHz (memory runs at 750MHz). If those rough 40W difference and on top with lower frequencies than ever projected don't ring a bell then I don't think there's much left to say.
Yes GF100 was designed from the get go to be a 6pin+8pin board where typical TDP can range between 225 and 300W. That much is true; the rest refers to a chip being simply problematic for whatever reason and if they could have ever foreseen that early enough they would had fixed it. Apparently it was much too late when they did.
It really is that simple.