The manufacturing pipeline is generally pretty long too, and you can stop wafers midflight if you're just going to throw them out anyway. So for instance, if you have some B0 wafers that have enough metal layers that you couldn't easily change them into B1 wafers half way through the process, you might end up with it being cheaper to end up with unusable wafers for plaques and what have you. The fab is generally happy to have the extra capacity even for tail end of the design. There's generally some cheap customers that'll slot in wherever there's gaps.