straight OTTOMH:
Why would NASA need to procure a de-orbit vehicle for ISS end-of-life de-orbiting?
The 'de-orbit vehicle' is more of a propellant tanker and extra bunch of thrusters for the required burns plus propellant contingency.
IIRC they saw maybe up to 3 Progress vehicles docked for the deorbit.
For the size and mass of the ISS I think they were thought they needed much more propellant on hand.
It's flipped over several times in the past, why not flip over and do its own de-orbit burn?
They already operate the optimal propellant maneuver flip to swing 180 degrees rather than burn.
So it is not to do with the 'flip'.
Bear in mind that the original deorbit working group was drawn up in 2011, and IIRC this was before OPM was brought into practice, so up until then, burns were used for flipping around.
Now they don't have to, thanks to the OPM that was developed.
So for the altitude drop from 400km to 280 they were going to rely on orienting the SARJ for maximum drag rather than waste propellant.
https://www.nasa.gov/pdf/578543main_asap_eol_plan_2010_101020.pdf