I'm finding conflicting info on this. It seems to be down to the specific GPU/core/microarchitecture. In some cases, the "missing" FP64 units do physically exist on the dies, but have been disabled--likely some of them were defective in manufacturing anyway--and this disabling can't be undone with custom firmware AFAIK (though I believe modern nVidia cards will only load nVidia-signed firmware anyway). Then, there are also dies that don't include the "missing" FP64 units at all, and so there's nothing to disable (though manufacturing defects may still lead to other components getting disabled for market segmentation and improved yields). This also seems to be changing over time; having lots of FP64 units and disabling them on consumer cards seems to have been more common in the past.
Nevertheless, my point is more that if FP64 performance is poor on purpose, then you're probably not using anywhere near the card's TDP to do FP64 calculations, so FLOPS/watt(TDP) is misleading.