(Think of it like Intel calling the 14th gen i5 "an i9". Or heck, Exor deciding to label a Fiat sports car "a Ferrari 812 V4" while keeping the real thing "a Ferrari 812 GTS").
And of course, that's an gigantic dick move because it costs NVidia nothing to announce this, but probably means no one will even be able to make a profit on the 4080 12GB cards they already made (which a cynic might say was precisely NVIDIA's goal here, as plausibly deniable punishment dished out to the remaining ABIs for daring to let one of their own disobey the corporate overlord).
If EVGA hadn't already broken their partnership, this definitely would have make them do so. "Thank you for jumping through our hoops, after paying for the entire course yourself, now make a new course because you displeased your master" is not a great way to treat your partners.
This "reverse" has nothing to do with yields, nVidia (rightfully) realized it's better to avoid a shitstorm because this 4080 12GB version is ~30% slower than the "real" 4080.
Just forget the formerly named "12 GB 4080", it doesn't exist for now.
They will probably see what AMD does and then rebrand them maybe with some under or over volting tweaks.