Isn't Wh/yr just W/8766? The units are still W but with a divider.
It's simple dimensional analysis (https://xkcd.com/687/).
Cool. So my car has a fuel efficiency of 0.000007 square meter :D I love it.
You're not discharging the battery through a whole year
Watts are an instantaneous measurement, but the factory needs a higher output most of the time to cover downtime. Much like power plants you would say it’s capacity is X watts with an expected capacity factor of Y%.
You could say the output is expected to average X watts over a year, but to then use it for anything would mean converting that to Wh.
Capacity created per time period is a different unit created as a discrete entity with each battery but having no instantaneous value.