For some reason, developers seem to think they need to reward people who support their product early, with a Steam achievement.
For some reason, they think the achievement system is the most practical way to go about rewarding their customers.
Pre-order exclusive achievements.
Intentionally unobtainable achievements aren't new by any stretch, but they are getting more and more common.
It's marketing, as is anything called a pre-order bonus, it entices people to buy before the game has been released, a practice I'm not too fond of.
Some could argue that this isn't even a good strategy when it comes to achievements. People who enjoy reaching 100% for their games are likely to skip the title, once they see there's an achievement there that's unobtainable by design.
People who don't care about achievements aren't gonna care if it's there as a preorder incentive.
The achievement system isn't intended for this kind of stuff.
It's for objectives and goals you can do in the game.
This is especially the case now that there is an achievement showcase that Steam users can put on their profiles.

Before we just had broken achievements.
Now developers are breaking their achievements on purpose.

Lolz gaem stop that u lie.
You do not see achievements like these on Xbox or PlayStation, why is that? Because there they have guidelines, developers cannot implement whatever achievement they dream up because of minimal standards.
That's not the case for Steam.
It's the developer's game, they can put whatever achievements they desire in there, but do we really need achievements for having a beer with someone from the dev team, or baking a cake and sending a picture of it to the developer?
If the practice bothers you, you aren't alone. If the developer insists on rewarding early buyers (read: punishing late buyers) in this manner, then just don't buy their product.
Or do. This is just a shitty blog anyway.