Using solder would allow user to push CPU hard enough that it would die. Using paste makes CPU overheat before this is possible. It saves them RMA hassles from users that do not know how to OC properly.
In past thread I linked a video with Intel staff saying they needed a way to make CPU fail testing, but not damage itself, so they could examine those failures and figure out how to overcome them. I believe that using this paste is how they do so, as CPU will overheat faster. Temperatures do not kill CPUs anyway. Current does. So they make CPU overheat BEFORE current reaches dangerous levels, using traditional cooling methods. The paste is like a rev limiter.
And if an enthusiast wants to push harder, delid is pretty easy, especially if you have one of the many tools on the market for this.