DevKits are created to develop applications on top of a chip. Simulations are used to verify the core features of a chip. They have nothing to do with each other and the target a completely different audience. If you can abstract the core new features behind an API and package it as a (large) performance improvement of the same thing, then a devkit with a previous chip is totally fine. You unblock software developers who will need years before they have something production ready. You unblock the mechanical developers who are developing today the car that will be on the road 5 years from now.If everyinthg can be done through simulations, then why are development kits created at all?
It's not that a company like Nvidia couldn't afford to make another chip, it's that it would provide no benefit to them. Not the benefits that you imagine there to be. It's that it would allocate core development resources that could be spent on something else more effectively. Icera was needed to break into the mobile phone market. A strategic investment for future growth that was later abandoned. Shit happens. Shield is a similar strategic investment. It remains to be seen whether it will pay off at some point, but it's a product that's supposed to sell in volume.
A 28nm Pascal would be a tactical move that's part of a strategic push into automobile computing, but with a high cost and low value and no volume.