Nice theory but That's not how exotic decryption works.
The whole mechanism makes it non-boss related.
Exotic engrams' content isn't set the minute it drops, but is semi-randomly generated once you decrypt them.
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Really? Because some engrams auto decrypt when you pick them up and you can see the name of the gear in the engram before you pick it up if that gear slot storage is full on your character. That means for those engrams they are determined when they drop. So why not others?
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No because it does not drop. It's a reward on the reward screen. It's a reward after completion of that specific mission. It's not related to engrams or a specific boss or enemy. Don't try to be a smartass if you don't understand the games' mechanics.
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I asked a question because I did not know. Thanks for the answer. The gear drop can be an engram and some are already determined. That was point I was making as I have seen it with my own eyes. If some engrams are determined at their drop then it is plausible that some engrams that are not revealed (ones you have to turn in) are still pre-determined upon drop. Do you have proof that "all" engrams which are not revealed when they drop are rolled only when turned in to the cryptarch?