I know that Linux people really really just want the kernel to take one for the team so they can have GPUs because that's just the goal, and clearly the goal is good and the means don't matter at all and everything else is irrelevant. 100,000 lines of crap code, 200k? 500k? Who cares, it's all in the name of GPUs clearly. It's obviously worth it no matter what.
But the kernel developers do not see it that way, and for good reason -- because once it's in tree, they are all on the hook for it and they all have to deal with the swamp, the added complexity, the maintenance, the un-fucking of this entire HAL, etc etc.
Having worked on a large open source project, I can assure you, it sucks when you have to say "This isn't acceptable and we aren't merging it", even when it's a feature the users want, and one someone worked on for a long time. It is also, almost always, the right thing to do in the long run (and several of those features did come back, in acceptable ways, in our case).
The growth market for GPUs is GPGPU and servers. And Linux represents a large portion of the programming and server communities.
More to the point, as soon as you support Linux at all then it doesn't matter who has more share, it's still less work to do the above than have to maintain another translation layer.
Game developers might like to see clean driver source but they don't get to choose what kind of GPU their customers have already bought. And 99% of gamers are not going to choose their GPU based on Linux drivers. So nobody has any leverage and vendors have no incentive to change.
Meanwhile thousands of universities and institutions are each going to be looking for 25,000 GPUs and they can choose what brand they buy based on what makes their internal developers happy. Hosts like Amazon and Google are each going to be buying millions of GPUs, and having better and more transparent drivers so they can more easily e.g. improve power consumption by a small percentage, can save them a million dollars/year in electricity.
Someone like Google could come to each vendor and say "first to have mainline kernel drivers gets all our business" at any point. Or the same result in the other order; once there are clean drivers third parties are more likely to make power consumption and performance improvements that give AMD the edge when the major customers crunch the numbers.
There is a significant competitive advantage in it for AMD to get this right.
But Linux repesents a tiny portion of the gaming community, so that approach would make no sense at all for a GPU vendor. C'mon.