Sounds more complicated than it needs to be. If Ford's intention was to allow using 37s, but didn't want people to actually buy the 37s package, then they could have just designed it for 37s to fit (though not under warranty) without creating a 37s package. I believe this is exactly what GMC did with the hummer. They have advertised that you can easily fit 37s, but aren't providing that as an option. That said, I don't know how it effects the warranty.
Alternatively, why not price the 37s package to cover additional warranty costs, without hiding it by throwing in other options the customer doesn't want? Hard to say without seeing what the prices are yet, but I would bet that a lot of people would happily pay a bit more for the package, knowing that you aren't risking your Ford not covering your warranty, and you don't have to go through the hassle of acquiring new tires, wheels, shocks, and whatever else is needed on your own, without financing.
My guess is that Ford is including the recaro package because they want it to become a more common feature you see on Raptors, and they eventually create demand for it. It seems on the Gen 2, few people wanted it and it probably wasn't that popular. If a quarter of the '21 buyers end up with the recaro seats, then perhaps it becomes more of a 'must have' feature that buyers feel they need in order to keep up with the Jones, despite their personal lack of interest.
Unrelated....but sort of related, there's a TFL interview where they had the head designer of the Raptor on, for around 45 minutes. It's long and boring, but the general gist I got was this guy wasn't very in touch with the features that Raptor customers are interest in. He was proud of his design, but didn't really like many of the design features the truck has, but were included because of customer demand. For example, he felt like the shifter should be behind the wheel rather than in the center console, but knew that customers demanded a real shifter. I didn't watch the whole thing, but it explained many of the things that people are scratching their head about, such as the blue recaro seats.