My brother is an engineer at Interstate. I think what you said is correct. (He's a process engineer for logistics - like you said, they don't manufacture inhouse).
What's funny here is that Interstate also is the supplier for North America Toyota parts. So the battery you buy at the dealer is the same one you'll get at costco. Just a different sticker and a likely bigger markup. They've been pushing a promo deal through Toyota and Honda to push them to test customer batteries and upsell them. So it's no surprise dealers are pushing new batteries along with air filters now.
Incidentally - my Panasonic OEM battery lasted about 4 years and I thought it was dead, but had another issue where the wireless relay for my winch control was slowly draining the battery because I left it energized by accident. So if I didn't drive for a few weeks it would be dead. I replaced it, but this past week the battery in our RX350 crapped out. That car is so hands-off that you don't know it's gone until it wont even crank and only has 11.5 volts. I assume it has some sort of voltage sensor in the start circuit. It never hard starts. Just start, start, start, then zero crank. So ... the OEM panasonic was still sitting around, ran it though a repair cycle on my battery charger, it tested good and is now back in the RX for probably another few years. It's now almost 7 years old.