It seems unusual that wasps would expend extra energy bringing back whole abdomens just to extract possible nectar contents.
On the face of it possibly, but not when you factor in inter colony competition. Wasps expend vast amounts of energy competing with each other for the same food sources. A discrete packet of energy such as an abdomen full of nectar then becomes a boon because the energy taken to remove an abdomen and fly off with it is relatively small compared to fighting other wasps for it.
From the study below, there is no clear trend in the load composition of wasps (inc. V. germanica) scavenging bee corpses ...
But then the study does not examine the effects of life cycle on foraging behaviour. During the hunting phase (i.e. immature nest with grubs) one would expect wasps to concentrate on the whole body as protein (for grub development) is concentrated in the head and thorax. The abdomen is virtually hollow. I don't concur with the paper when it states that exoskeletons are of little nutritional value. The exoskeleton is made of chitin which is a complex sugar that grubs do digest (and then re-feed back to the adults as simple sugars). I suspect that the limbs are paired away because they increase drag during flight. During the sweet feeding phase (mature nest with no grubs) adult wasps are solely interested in sweet liquid foods. A wasp would have to expend a significant amount of energy to collect the same amount of nectar contained in a bee abdomen! Again, snipping it off to carry it away to be consumed somewhere in privacy rather than at a hive where competition will be 'focused' and 'high' makes biological sense.
Load-Lifting Capacities of Three Species of Yellowjackets (Vespula) Foraging on Honey-Bee Corpses http://www.jstor.org/discover/10.2307/2390561?uid=3738232&uid=2134&uid=4581118267&uid=2&uid=70&uid=3&uid=4581118257&uid=60&sid=21102638299987