Comments:

1) The rough numbers based on the 1080ti defaults in WTM are the following: Assuming a purely linear power consumption scaling, you are looking at about  0.50$ per card per day in profit from their mod. So you can see why they want to go big, especially if they have the hassle of policing their customers.

2) As Gary has pointed out, they aren't running a charity for distressed miners. The best payment model for both sides would be a percentage. This way the ETH miner customer doesn't have any negative exposure to any POW deadlines using this mod.

A miner could look at this in a couple of ways. If heat generation is a potential issue, you could use this mod to work on efficiency. The other path is squeezing more juice out of the orange.

A cynic might also read a little too much in this offering:

a) These high end guys may have some intel on how close ETH is to the end of the PoW phase.

b) They also may know something about the next generation of cards and that the advantage of their mod(s) maybe reduced.