As someone who works in real estate development, this makes zero sense to me. The cost of building a "deluxe" resort versus a "moderate" resort wouldn't be all that different. The major expenses (labor, foundation, etc) would be the same for both and we all know Disney "deluxe" resorts aren't all that deluxe compared to industry standards. The extra theming that goes into a deluxe resort doesn't cost huge dollars.
I think if it is a DVC resort, it will be marketed as deluxe even if it sits within/next to a moderate. No reason for them to sell fewer points for something that costs about the same to build.
Unless, maybe, they forgo villas altogether and just build regular hotel rooms (~300 sf) and charge a few points less than they do for studios. That could make financial sense if they build a bunch of them.