But it remains a fact that they haven’t so, unless you’re seriously claiming they’re withholding the version you want out of spite, the most likely reason is that the business case doesn’t add up. That’s how business decisions are made… a simple cost/benefit analysis. You’ve not come up with any information that isn’t already public/common knowledge (setting aside our disagreement how you’ve framed it)… so they’re all factors that the accountants at Frontier will have already weighed up against the cost of making a PS5 native version.
Or are you really being so hubristic as to suggest you know better than them when it comes to making business decisions? That wouldn‘t be a good look.
What I'd suggest - and you can go back to last year and find me saying the same thing in this very thread - is that not planning to release your flagship DLC on the latest generation consoles is short sighted and shows a lack of commitment to the game on non-PC platforms, which I perceive as a general theme for Elite Dangerous, and suspect it relates to how the game was originally funded.
I'm not professing to know the internal process that informed that decision, and I'd suggest that you shouldn't either ,as you've no way of knowing - although I see you have anyway...