The S Pen wasn't even part of the S series just a few years ago, so I don't really begrudge losing a feature I never used anyway, but I get that it's disappointing to some. They don't force you to buy it though so you can choose to skip it.
Again, "strategically planning" a delay for a software update would yield what exactly? Honestly if someone is so desperate that they upgrade purely on this purpose alone, I say Samsung should actually use this strategy!
The purposely degrading battery part is the most laughable. I think a lot of users are not fully aware of just how lithium ions work in the long run. No battery keeps it's perfect condition over the years, the fact they degrade isn't unique to Samsung. The idea they intentionally diminish their own devices to "force" an upgrade is even funnier.
In my 16 years of owning Samsung Android phones and tablets, not a single software update has ever diminished battery life (at least to any significant degree). I actually remember a few that have had the opposite effect not to mention the performance improvements. The S8+ definitely improved once it upgraded to OneUI and the Tab S8 Ultra had a huge improvement in 6.1.1. My Watch 6 had an improved battery life and even bigger performance boost with OneUI 6, as well as my Tab A 10.1 huge performance boost with OneUI 3, just to name a few. Most updates show very little changes, but that's testament to how well optimised they typically are.