Most people only really care about upgrading the hard drive and ram. If your the kind of person that upgrades cpus, your not in the normal demographic for an iMac.
ifixit do beautiful tear downs but they really have a bug up their ass about some stuff lately.
You are right on the money with both points. It would be nice to be able to upgrade the RAM and HDD/SSD on iMacs but like the rMBP that seems to be going away permanently.
iFixit has been pretty self righteous. I do understand they are looking out for consumers but they are so aggressive about it that it seems like it's more for garnering attention for themselves.