Indeed. Or, you can design to 300Mhz, skip that testing and assume that most users won't hack their devices, and still turn a profit quite easily. The BOM for the 2072 still turns a profit, even more so if people buy the higher versions, or options. Like you say, much like Windows, or Office versions. Heck, AMD and Intel have done this too with chips... Remember the "jumpers" on the CPU substrate? Overclocking was so easy back then. Or just disabling a core or two via software. :/
Given the tests most have done so far, it seems like Rigol are probably skipping that assessment. Just QA, serialize, label, ship. This is much cheaper than doing assessment, and you still turn a profit. The front end filters would seem to indicate that. But, unless someone has a 2072 hacked AND a "real" 2302/2202, it seems unlikely we'll be able to confirm either. :/