Boeing doesn't do development work without a contract. So, when they got a contract to start development of their capsule, they started.
And then they stopped working on it as soon as the contract ran out. They're waiting on a new contract to resume work.
And this is a part of why aerospace/defense contractors are so expensive for the government to employ, and I say that having worked at some of them. Stringing together multiple contract awards to try to get to a larger goal, and continually going through the proposal writing process. A commercial company with a goal can strive continuously towards it in a more efficient manner, and the goal is success, not hours billed on a cost plus contract.