They purposely attempted to portray additional CUs beyond the 12 as less important than the upclock of the whole chip here:
"Balance is so key to real effective performance. It's been really nice on Xbox One with Nick and his team and the system design folks have built a system where we've had the opportunity to check our balances on the system and make tweaks accordingly. Did we do a good job when we did all of our analysis a couple of years ago and simulations and guessing where games would be in terms of utilisation? Did we make the right balance decisions back then? And so raising the GPU clock is the result of going in and tweaking our balance. Every one of the Xbox One dev kits actually has 14 CUs on the silicon. Two of those CUs are reserved for redundancy in manufacturing. But we could go and do the experiment - if we were actually at 14 CUs what kind of performance benefit would we get versus 12? And if we raised the GPU clock what sort of performance advantage would we get? And we actually saw on the launch titles - we looked at a lot of titles in a lot of depth - we found that going to 14 CUs wasn't as effective as the 6.6 per cent clock upgrade that we did. Now everybody knows from the internet that going to 14 CUs should have given us almost 17 per cent more performance but in terms of actual measured games - what actually, ultimately counts - is that it was a better engineering decision to raise the clock. There are various bottlenecks you have in the pipeline that [can] cause you not to get the performance you want [if your design is out of balance]."
and they also said the CPU was more important to frame rate here:
"Another very important thing for us in terms of design on the system was to ensure that our game had smooth frame-rates. Interestingly, the biggest source of your frame-rate drops actually comes from the CPU, not the GPU. Adding the margin on the CPU... we actually had titles that were losing frames largely because they were CPU-bound in terms of their core threads. In providing what looks like a very little boost, it's actually a very significant win for us in making sure that we get the steady frame-rates on our console. And so that was a key design goal of ours - and we've got a lot of CPU offload going on."
They may be correct, perhaps the tools are incomplete but what we are seeing in these early days raises questions, that is my point.