I mean, IF that was the case, AND the Penrose X works on all platforms, then that's like the worst of all worlds for us consumers;
"We're selling two variants, one will work on all formats (and we won't tell you that), but this one costs us a little more in licensing, so we made a second one to appeal to Playstation gamers/Mac users as it nets us a higher margin"
Now you've said it, I'm pretty convinced that it's a small part of it, but if we look at SteelSeries and their 7X/7P cans, there's legitimately no reason for them to produce 2 separate SKUs if we look at functionality on the 7X, but they do it because die-hards who play on either platform want to be associated with that 'brand identity'. What I will say on behalf of the SteelSeries cans - the colourways are quite different and so it makes a little more sense why someone might pick the white/blue 7P to go with their new PS5, but if I'd picked up the 7P only to later find out the 7X was fully platform compatible, I'd probably have had some words of complaint to take up with SteelSeries.
Not gonna lie, whilst I'm not keen at all on the green colourway for the Penrose X, I would gladly swap my preorder to a Penrose X since we're talking about a couple of strips of green vs complete functionality across all platforms. At some point, I plan on getting an XSX, but we're talking a couple of years from now, but I'd rather I was future-proofed.
I guess I'll take it up with Audeze if it turns out that we've been misled about the functionality of the Penrose X, but until there has been official communication about it, I'll maintain my preorder for Penrose.