Repentance For Sins Done In A Pre-planned Manner
This is about the second explanation you put. Taubah with planning does not deserve forgiveness. This is about big sins. One cannot be as conscious of small sins as one can be of big sins.
No. God has made clear that sin done in the state of overwhelming followed by repentance immediately, will be forgiven for sure, but the one who kept doing sins till his time of death, will not be forgiven. For the ones in between them, God gave no verdict. It shows that their cases will be judged from case to case.