Disappointing, but not terribly surprising. I guess Ubisoft doesn't like money, as this bad PR will make many PC gamers think twice about purchasing this game at full price. They would have been far better off keeping quiet about this decision. That said, I think we all know this is not an uncommon practice, and will get worse as the gap between new PC hardware and this generation of consoles continues to grow.
However, looking at the benchmarks for the beta, most PC gamers will probably be working their rigs pretty hard at max settings. The flagship cards and dual-GPU configs that can produce significantly more than 60fps at 1080p are really only a sensible purchase if you have a 1440p or 4k monitor. Although, the fact that the GTX 980 Ti is only getting 48 fps at 1440p would suggest that the game, or at least the beta, is terribly optimised. As usual, new driver profiles will probably resolve most performance issues. DX12 cannot come soon enough as devs will have far fewer excuses for releasing poorly optimised ports.
http://forums.anandtech.com/showthread.php?t=2462638