This statement about cpus isn't entirely correct. In the manufacture of precision electronics, there is always a reasonable chance of defects occurring, so what happens is that all the parts are built to the same spec, then they are "binned" according to their level of defects.

You produce a hundred 24 core cpus, then you test them rigorously. You discover that 30 work perfectly and sell them as the 24 core mdoel. 30 have between one and eight defective cores, so you block access to those cores and sell them as the 16 core model. Rinse and repeat until you reach the minimum number of cores for a saleable cpu.

This is almost certainly not the case in car manufacturing, as while you could sell a car with defective seat heaters at a lower price point, what actually occurs is that cars with perfectly functional seat heaters have that feature disabled until you pay extra for it.