I like a good conspiracy theory as much as the next guy (actually, I probably like them better than most), but I sort of doubt the placement of the sensors was strictly chosen to mess with the aftermarket and the dyno tuners. Don't forget, the first thing the MoCo has to worry about is meeting emission standards, and I seriously doubt they would jeopardize that just to mess with the tuning folks. And let's also not forget, they themselves make plenty of dinero selling those "racing use only" super duper tuners (cables/software/maps/training disc extra), along with all the other "racing use only" parts.
Next time you have nothing to do slide under your truck or car and scope out the various sensor locations on that exhaust system. With the advent of heated sensors, it was no longer necessary to locate the sensors near the heads to get them up to operating temperature. You will find them well downstream of the heads, near the outlet of the manifolds (head pipes). Keep looking, and you'll find additional sensors as well, as in directly in front of the cat and directly after the cat. Those you don't have on your Harley yet, give the EPA a few more years and you probably will.
If the sensor location becomes an issue for tuning with performance parts installed, I don't see it being a big problem drilling a new hole and installing a new bung upstream. Stick a plug in the original bung, modify the wiring if necessary, and keep on keepin' on. The folks at Fulsac will probably make it a package deal, remove the cat and relocate the bung all at the same time.
Jerry