The only problem is my non-cynical side has no idea whatsoever why 2K wouldn't release the DLL other than some sort of money concern.
This is my point exactly. No one opining here works at Firaxis or 2K so no one knows. However, there are a number of more reasonable explanations than "the developers suck" or "the developers are greedy."
The source code is
intellectual property not necessarily belonging to the developers themselves. Firaxis may have licensed different aspects of the code from other software companies, complicating the already convoluted legal web surrounding any decision to release it. Therefore, in all likelihood it would require significant man hours to come through and remove whatever they aren't allowed to distribute/re-release/modify. Hell, releasing it could also potentially expose them to legal liability to other companies if they potentially didn't get the proper authorization to use something -
especially in the current videogame market which is much more of a moneymaker than it ever has been. The source code is also probably rife with internal comments that need to be scraped through. It's also a matter of actually getting something to work properly. There isn't a "release DLL" button that they click and magically get a finished product. Again, this costs them money to do.
So all that to what end? Remember that this is a BUSINESS - today more than ever! Releasing the DLL needs to be profitable or otherwise give them some ROI. At the end of the day, the publisher 2K gets absolutely nothing out of doing all that, even assuming they can properly navigate the legal waters. Placating some angry fans is probably not enough of an impetus to 2K's legal counsel to outweigh the above concerns, sorry guys.
Please do not mistake the above as the only possible reasoning. I am simply a modder of the game and a fan. There is doubtlessly tons and tons of nuance I've overlooked or am simply not aware of.
My point is "the developers are bad/greedy/hate us/don't want us to make better mods than their game!" is a tiring, silly, and childish perspective.