They made it in order to give their good friend Jeff Bridges an opportunity to showcase his totally awesome acting chops.
They made it because, as consummate lovers of film, they wanted to pay homage to a distinctly American film tradition, the Western.
They made it because they like stretching their skills, and this was something totally different for them.
They made it because they appreciated having an opportunity to do right by the original material, the book on which True Grit is based.
They made it for the same reason they make all their movies, because it was fun to do.
I seriously doubt they're hurting for money, or that they would take on a project that they didn't totally believe in just to make some extra bucks. C'mon, they're the Coen Brothers - they're probably financially set for life already. They create what they create for the same reason all artists create - because sending their artistic visions out into the world is what gives their lives meaning.
If True Grit is not your cup of tea, no biggy. But I see no reason to call their motives into question on the basis of your personal opinion.
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