I couldn't find info on SSD yields, do you know where to find it? I found that HDD factories generally target 97+% yield. So, if SSD yields are much lower, you bring up a good point.
I'm making the assumption that NAND flash is binned and derated based on defects. ie, to make this drive, Samsung needs to fab 256Gbit dies. As this is on the leading-edge of their production capabilities, I'm guessing that the defect rate is not negligible, and that they accidentally make lower-capacity chips a significant portion of the time.
What's the marginal price on a part you can only make successfully one time out of ten?